Work Opportunity Credit Improvements Act - Amends the Internal Revenue Code to: (1) extend through 2014 the work opportunity tax credit, (2) allow employers to certify certain employees as members of a targeted group for purposes of such credit in lieu of obtaining certification from a state employment security agency, (3) expand the definition of "qualified veteran" for purposes of such credit to include any recently discharged veteran and any veteran receiving specified benefits, and (4) allow such credit for the hiring of high-risk youth who begin work during the period of 2009 through 2014.
Directs the Department of Defense (DOD) or the National Guard, as applicable, to provide individuals discharged or released from the Armed Forces or the National Guard with information and documentation necessary for qualifying for the work opportunity tax credit as a recently discharged veteran.
[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2082 Introduced in House (IH)]
112th CONGRESS
1st Session
H. R. 2082
To amend the Internal Revenue Code of 1986 to modify the work
opportunity credit.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 1, 2011
Mr. Schock (for himself and Mr. Rangel) introduced the following bill;
which was referred to the Committee on Ways and Means, and in addition
to the Committee on Armed Services, 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 modify the work
opportunity credit.
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 ``Work Opportunity Credit Improvements
Act''.
SEC. 2. THREE-YEAR EXTENSION OF WORK OPPORTUNITY TAX CREDIT.
(a) In General.--Subparagraph (B) of section 51(c)(4) of the
Internal Revenue Code of 1986 is amended by striking ``December 31,
2011'' and inserting ``December 31, 2014''.
(b) Effective Date.--The amendment made by this section shall apply
to individuals who begin work for the employer after December 31, 2011.
SEC. 3. ALTERNATIVE CERTIFICATION FOR CERTAIN TARGETED GROUPS.
(a) In General.--Paragraph (13) of section 51(d) of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subparagraph:
``(D) Alternative certification for certain
targeted groups.--Notwithstanding subparagraph (A), in
the case of a recently discharged veteran, a qualified
ex-felon, a designated community resident, a vocational
rehabilitation referral, a qualified summer youth, or a
qualified SSI recipient, an individual shall be treated
as having been certified by the local designated agency
as a member of a targeted group if the employer--
``(i) prior to filing a return of tax on
which the employer claims a credit with respect
to such individual, obtains such documentation
relating to the requirements for the targeted
group of which the individual is a member as
would be required by the designated local
agency to be submitted for certification under
subparagraph (A)(i),
``(ii) meets the pre-screening requirement
of subparagraph (A)(ii)(I), and
``(iii) maintains such records relating to
such individual as the Secretary shall by
regulation prescribe.''.
(b) Effective Date.--The amendments made by this section shall
apply to individuals whose hiring date (as defined in section 51(d)(11)
of the Internal Revenue Code of 1986) is on or after the date of the
enactment of this Act.
SEC. 4. WORK OPPORTUNITY CREDIT FOR CERTAIN RECENTLY DISCHARGED
VETERANS.
(a) In General.--Subparagraph (A) of section 51(d)(3) of the
Internal Revenue Code of 1986 is amended by striking ``means any
veteran'' and all that follows and inserting ``means any recently
discharged veteran and any veteran receiving specified benefits.''
(b) Recently Discharged Veteran; Veteran Receiving Specified
Benefits.--Paragraph (3) of section 51(d) of such Code is amended--
(1) by redesignating subparagraphs (B) and (C) as
subparagraphs (D) and (E), respectively, and
(2) by inserting after subparagraph (A) the following new
subparagraphs:
``(B) Recently discharged veteran.--For purposes of
subparagraph (A), the term `recently discharged
veteran' means--
``(i) any individual who has served on
active duty (other than active duty for
training) in the Armed Forces of the United
States for more than 180 days,
``(ii) any individual who has been
discharged or released from active duty in the
Armed Forces of the United States for a
service-connected disability, and
``(iii) any member of the National Guard
who has served for more than 180 consecutive
days of--
``(I) active duty (within the
meaning of title 32, United States
Code) other than for training,
``(II) full-time National Guard
duty (within the meaning of such title
32) other than for training,
``(III) duty, other than inactive
duty or duty for training, in State
status (within the meaning of such
title 32), or
``(IV) any combination of duty
described in subclause (I), (II), or
(III),
who has been discharged or released from such
duty at any time during the 5-year period
ending on the hiring date. Such term shall not
include any veteran who begins work for the
employer before the date of the enactment of
this Act.
``(C) Veteran receiving specified benefits.--For
purposes of subparagraph (A), the term `veteran
receiving specified benefits' means any veteran who is
certified by the designated local agency as--
``(i) being a member of a family receiving
assistance under a supplemental nutrition
assistance program under the Food and Nutrition
Act of 2008 for at least a 3-month period
ending during the 12-month period ending on the
hiring date, or
``(ii) entitled to compensation for a
service-connected disability, and--
``(I) having a hiring date which is
not more than 1 year after having been
discharged or released from active duty
in the Armed Forces of the United
States, or
``(II) having aggregate periods of
unemployment during the 1-year period
ending on the hiring date which equal
or exceed 6 months.''.
(c) Conforming Amendments.--Section 51 of the such Code is
amended--
(1) by striking ``(d)(3)(A)(ii)'' in paragraph (3) of
subsection (b) and inserting ``(d)(3)(C)(ii)'',
(2) by striking ``For purposes of subparagraph (A)'' in
subparagraphs (D) and (E) of subsection (d)(3), as redesignated
by subsection (b), and inserting ``For purposes of subparagraph
(C)'', and
(3) by adding at the end of paragraph (13) of subsection
(d), as amended by this Act the following new subparagraph:
``(E) Pre-screening of recently discharged
veterans.--
``(i) In general.--For purposes of
subparagraph (A), the term `pre-screening
notice' shall include any documentation
provided to an individual by the Department of
Defense or the National Guard upon release or
discharge from the Armed Forces or from service
in the National Guard which includes
information sufficient to establish that such
individual is a recently discharged veteran.
``(ii) Additional certification not
required.--Subparagraph (A) shall be applied
without regard to clause (ii)(II) thereof in
the case of a recently discharged veteran who
provides to the employer documentation
described in clause (i).''.
(d) Effective Date.--The amendments made by subsections (a), (b),
and (c) shall apply to individuals whose hiring date (as defined in
section 51(d)(11) of the Internal Revenue Code of 1986) is on or after
the date of the enactment of this Act.
(e) Department of Defense Documentation.--
(1) In general.--The Department of Defense and the National
Guard, as applicable, shall provide--
(A) to each individual who is discharged or
released from active duty in the Armed Forces of the
United States on or after the date of the enactment of
this Act; and
(B) to each member of the National Guard who is
released from duty described in section
51(d)(3)(B)(iii) of the Internal Revenue Code of 1986
(as added by this Act) on or after the date of the
enactment of this Act;
in addition to the documentation which, without regard to this
subsection, is provided at the time of such discharge or
release, documentation described in paragraph (4). If the
documentation which is provided without regard to this
subsection at the time of the discharge or release described in
the preceding sentence does not include information sufficient
to satisfy the requirements of section 51(d)(13)(D)(i) of the
Internal Revenue Code of 1986 (as added by this Act), the
Department of Defense or the National Guard, whichever is
applicable, shall provide additional documentation which
includes such information.
(2) Informational briefing as part of preseparation
counseling.--In the case of an individual who is discharged or
released from duty described in subparagraph (A) or (B) of
paragraph (1) after the date of the enactment of this Act, the
Department of Defense or the National Guard, whichever is
applicable, shall inform such individual, as a part of the
individual preseparation counseling required by section 1142 of
title 10, United States Code, of the credit for employment of
recently discharged veterans under section 51 of the Internal
Revenue Code of 1986.
(3) Request for documentation.--The Department of Defense
or the National Guard, whichever is applicable, shall provide
upon request the documentation required by paragraph (1) to any
individual or a third party authorized by the individual who is
discharged or released from duty described in subparagraph (A)
or (B) of such paragraph during the 5-year period preceding and
including the date of the enactment of this Act.
(4) Instructions for use of work opportunity credit.--The
documentation described in this paragraph is a document which
includes--
(A) instructions for an individual to ensure
treatment as a recently discharged veteran for purposes
of section 51(d)(3)(B) of the Internal Revenue Code of
1986 (as added by this Act),
(B) instructions for employers detailing the use of
the credit under such section with respect to such
individual, and
(C) the dates during which the credit under such
section is available.
Such instructions shall be developed in collaboration with the
Internal Revenue Service.
SEC. 5. INCENTIVES TO HIRE HIGH-RISK YOUTHS.
(a) In General.--Subparagraph (A) of section 51(d)(14) of the
Internal Revenue Code of 1986 is amended--
(1) by striking ``or disconnected youth'', and
(2) by inserting ``, or any high-risk youth who so begins
work during 2009, 2010, 2011, 2012, 2013, or 2014,'' after
``during 2009 or 2010''.
(b) Conforming Amendments.--
(1) Clause (ii) of section 51(d)(14)(B) of such Code is
amended--
(A) by striking ``disconnected youth'' and
inserting ``high-risk youth'', and
(B) by striking ``Disconnected youth'' in the
heading thereof and inserting ``High-risk youth''.
(2) The heading for section 51(d)(14) of such Code is
amended by striking ``disconnected youth'' in the heading
thereof and inserting ``high-risk youth''.
(c) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after December 31,
2010.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Armed Services, 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.
Referred to the Committee on Ways and Means, and in addition to the Committee on Armed Services, 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.
Referred to the Subcommittee on Military Personnel.
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