To amend the Internal Revenue Code of 1986 to expand the work opportunity tax credit to include trade adjustment assistance recipients as a targeted group.

Amends the Internal Revenue Code to expand the work opportunity tax credit to include trade adjustment assistance recipients as a targeted group.

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3678 Introduced in House (IH)]

  1st Session
                                H. R. 3678

     To amend the Internal Revenue Code of 1986 to expand the work 
     opportunity tax credit to include trade adjustment assistance 
                    recipients as a targeted group.


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                    IN THE HOUSE OF REPRESENTATIVES

                            December 8, 2003

 Mr. Houghton 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 expand the work 
     opportunity tax credit to include trade adjustment assistance 
                    recipients as a targeted group.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXPANSION OF WORK OPPORTUNITY CREDIT TO COVER TRADE 
              ADJUSTMENT ASSISTANCE RECIPIENTS.

    (a) In General.--Paragraph (1) of section 51(d) of the Internal 
Revenue Code of 1986 (related to members of targeted groups) is amended 
by striking ``or'' at the end of subparagraph (G), by striking the 
period at the end of subparagraph (H) and inserting ``, or'', and by 
adding at the end the following new subparagraph:
                    ``(I) a qualified TAA recipient.''.
    (b) Qualified TAA Recipient.--
            (1) In general.--Subsection (d) of section 51 of the 
        Internal Revenue Code of 1986 is amended by redesignating 
        paragraphs (10), (11), and (12) as paragraphs (11), (12), and 
        (13), respectively, and by inserting after paragraph (9) the 
        following new paragraph:
            ``(10) Qualified taa recipient.--The term `qualified TAA 
        recipient' means any individual who is certified by the 
        designated local agency as receiving trade adjustment 
        assistance benefits under chapter 2 of title II of the Trade 
        Act of 1974 for any month ending within the 60-day period 
        ending on the hiring date.''.
            (2) Conforming amendment.--Section 51A(c)(1) of such Code 
        is amended by striking ``section 51(d)(11)'' and inserting 
        ``section 51(d)(12)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.
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