To amend the Internal Revenue Code of 1986 to protect small businesses from unemployment insurance premium increases by reason of unrepaid State advances.

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 1959 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 1959 To amend the Internal Revenue Code of 1986 to protect small businesses from unemployment insurance premium increases by reason of unrepaid State advances. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 6, 2025 Ms. Tenney (for herself and Mr. Smucker) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to protect small businesses from unemployment insurance premium increases by reason of unrepaid State advances. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. PROTECTION OF SMALL BUSINESS FROM UNEMPLOYMENT INSURANCE PREMIUM INCREASES BY REASON OF UNREPAID STATE ADVANCES. (a) In General.--Section 3302(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(4) Credits of Small Business…