To extend the payroll tax reduction.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Middle Class Payroll Tax Relief Act''.
SEC. 2. EXTENSION OF PAYROLL TAX REDUCTION.
(a) In General.--Subsection (c) of section 601 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (26 U.S.C. 1401 note) is amended by striking ``and 2012'' and inserting ``, 2012, and 2013''. (b) Effective Date.--The amendments made by this section shall apply to remuneration received, and taxable years beginning, after December 31, 2012. <all>