Older Americans' Job Opportunities Blueprint Act of 2010

Older Americans' Job Opportunities Blueprint Act of 2010 - Amends the Internal Revenue Code to: (1) include as a member of a targeted group, for purposes of the work opportunity tax credit, a qualified older worker; and (2) extend such credit through 2012. Defines "qualified older worker" as an individual who is age 55 or older and whose income, excluding unemployment compensation and certain veterans and social security payments, is not more than 400% of the federal poverty line.

Directs the Secretary of Labor to award a grant to establish and operate a National Resource Center on Aging and the Workforce to address issues on age and the workforce and to collect, organize, and disseminate information on older workers.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5558 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5558

     To amend the Internal Revenue Code of 1986 to provide for the 
 eligibility of older workers for the work opportunity credit, and for 
                            other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 17, 2010

  Ms. Giffords (for herself and Mr. Latham) introduced the following 
  bill; which was referred to the Committee on Ways and Means, and in 
 addition to the Committee on Education and Labor, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to provide for the 
 eligibility of older workers for the work opportunity credit, and for 
                            other purposes.

    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 ``Older Americans' Job Opportunities 
Blueprint Act of 2010''.

SEC. 2. ELIGIBILITY OF OLDER WORKERS FOR THE WORK OPPORTUNITY CREDIT.

    (a) In General.--Section 51(d)(1) of the Internal Revenue Code of 
1986 (relating to members of targeted groups) is amended by striking 
``or'' at the end of subparagraph (H), by striking the period at the 
end of subparagraph (I) and inserting ``, or'', and by adding at the 
end the following new subparagraph:
                    ``(J) a qualified older worker.''.
    (b) Qualified Older Worker.--Section 51(d) of the Internal Revenue 
Code of 1986 is amended--
            (1) by redesignating paragraphs (11), (12), (13), and (14) 
        as paragraphs (12), (13), (14), and (15), respectively, and
            (2) by inserting after paragraph (10) the following new 
        paragraph:
            ``(11) Qualified older worker.--The term `qualified older 
        worker' means any individual who is certified by the designated 
        local agency as being an individual who is age 55 or older and 
        whose income is not more than 400 percent of the poverty line 
        (as defined by the Office of Management and Budget), excluding 
        any income that is unemployment compensation, a benefit 
        received under title XVI of the Social Security Act (42 U.S.C. 
        1381 et seq.), a payment made to or on behalf of veterans or 
        former members of the Armed Forces under the laws administered 
        by the Secretary of Veterans Affairs, or 25 percent of a 
        benefit received under title II of the Social Security Act (42 
        U.S.C. 401 et seq.).''.
    (c) Effective Date.--The amendments made this section shall apply 
to amounts paid or incurred after the date of the enactment of this Act 
to individuals who begin work for the employer after such date.

SEC. 3. EXTENSION OF WORK OPPORTUNITY CREDIT.

    (a) In General.--Subparagraph (B) of section 51(c)(4) of the 
Internal Revenue Code of 1986 (relating to termination) is amended by 
striking ``August 31, 2011'' and inserting ``December 31, 2012''.
    (b) Effective Date.--The amendment made this section shall apply to 
amounts paid or incurred after the date of the enactment of this Act to 
individuals who begin work for the employer after such date.

SEC. 4. NATIONAL RESOURCE CENTER ON AGING AND THE WORKFORCE.

    (a) Establishment.--The Secretary of Labor shall award a grant for 
the establishment and operation of a National Resource Center on Aging 
and the Workforce to address issues on age and the workforce and to 
collect, organize, and disseminate information on older workers.
    (b) Activities.--The Center established under subsection (a) 
shall--
            (1) serve as a national information clearinghouse on 
        workforce issues, challenges, and solutions planning for older 
        workers that would serve employers, local communities, and 
        State and local government organizations, as well as other 
        public and private agencies, including providing for the 
        cataloging, organization, and summarizing of existing research, 
        resources, and scholarship relating to older workforce issues;
            (2) identify best or most-promising practices across the 
        United States that have enjoyed success in productively 
        engaging older Americans in the workforce;
            (3) create toolkits for employers, trade associations, 
        labor organizations, and non-profit employers that would 
        feature a series of issue papers outlining specific tasks and 
        activities for engaging older individuals in select industries;
            (4) distribute information to government planners and 
        policymakers, employers, organizations representing and serving 
        older adults, and other appropriate entities through the 
        establishment of an interactive Internet website, the 
        publications of articles in periodicals, pamphlets, brochures, 
        and reports, as well as through national and international 
        conferences and events; and
            (5) provide targeted and ongoing technical assistance to 
        select units of government, private corporations, and nonprofit 
        organizations.
    (c) Authorization of Appropriations.--There is authorized to be 
appropriated such sums as may be available in each fiscal year to carry 
out this section.
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