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A Bill To provide tax relief for American workers and businesses, to put workers back on the job while rebuilding and modernizing America, and to provide pathways back to work for Americans looking for jobs. Be it enacted by the Senate and House of Representatives of the United States in Congress assembled, SEC. 1. SHORT TITLE; TABLE OF CONTENTS. (a)
Short Title.—This Act may be cited as the “American Jobs Act of 2011”. (b)
Table of Contents.—The table of contents for this Act is as follows:
Sec. 1. Short Title; Table of Contents Sec. 2. References Sec. 3. Severability Sec. 4. Buy American – Use of American Iron, Steel, and Manufactured Goods Sec. 5. Wage Rate Requirements TITLE I – RELIEF FOR WORKERS AND BUSINESSES Subtitle A – Payroll Tax Relief Sec. 101. Temporary Payroll Tax Cut for Employers, Employees, and the Self-Employed Sec. 102. Temporary Tax Credit for Increased Payroll Subtitle B – Other Relief for Businesses Sec. 111. Extension of Temporary 100 Percent Bonus Depreciation for Certain Business Assets Sec. 112. Surety Bonds Sec. 113. Delay in Application of Withholding on Government Contractors TITLE II – PUTTING WORKERS BACK ON THE JOB WHILE REBUILDING AND MODERNIZING AMERICA Subtitle A – Veterans Hiring Preferences Sec. 201. Returning Heroes and Wounded Warriors Work Opportunity Tax Credits Subtitle B – Teacher Stabilization Sec. 202. Purpose Sec. 203. Grants for the Outlying Areas and the Secretary of the Interior; Availability of Funds. Sec. 204. State Allocation Sec. 205. State Application Sec. 206. State Reservation and Responsibilities Sec. 207. Local Educational Agencies Sec. 208. Early Learning Sec. 209. Maintenance of Effort Sec. 210. Reporting Sec. 211. Definitions Sec. 212. Authorization of Appropriations