Signed into law on March 18, 2010, this bill contains the following tax provisions:

Payroll Tax Forgiveness for Hiring Unemployed Workers The 6.2% employer’s share of FICA tax under Section 3111(a) does not apply to wages paid by a qualified employer to a qualified individual for services performed during the period of time beginning on 3/19/2010 and ending on 12/31/2010.

Qualified employer. The term qualified employer means any employer other than the United States, any State, or any political subdivision or instrumentality of the United States or a State government. The term qualified employer includes any employer which is a public institution of higher education.