Jobs for Heroes Act - Amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: (1) revise the definition of "qualified veteran" to expand the eligibility of veterans for such credit, (2) allow such credit for the hiring of a qualified member of the Ready Reserve or National Guard, and (3) make such credit permanent.
Revises the tax credit for differential wage payments made by employers on behalf of Members of the Uniformed Services to: (1) extend eligibility for such credit to an employer without regard to the size of such employer's workforce, and (2) make such credit permanent.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3649 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 3649
To amend the Internal Revenue Code of 1986 to allow the work
opportunity credit for hiring individuals who are veterans or members
of the Ready Reserve or National Guard, to make permanent the work
opportunity credit, and to expand and make permanent the employer wage
credit for employees who are active duty members of the uniformed
services.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
December 4, 2013
Mrs. Bustos 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 allow the work
opportunity credit for hiring individuals who are veterans or members
of the Ready Reserve or National Guard, to make permanent the work
opportunity credit, and to expand and make permanent the employer wage
credit for employees who are active duty members of the uniformed
services.
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 ``Jobs for Heroes Act''.
SEC. 2. WORK OPPORTUNITY CREDIT FOR HIRING VETERANS AND MEMBERS OF
READY RESERVE OR NATIONAL GUARD.
(a) Expansion of Veterans Eligible for Credit.--
(1) In general.--Section 51(d)(3) of the Internal Revenue
Code of 1986 is amended to read as follows:
``(3) Qualified veteran.--The term `qualified veteran'
means any individual who is certified by the designated local
agency as--
``(A)(i) having served on active duty (other than
active duty for training) in the Armed Forces of the
United States for a period of more than 180 days, or
``(ii) having been discharged or released from
active duty in the Armed Forces of the United States
for a service-connected disability, and
``(B) not having any day during the 60-day period
ending on the hiring date which was a day of extended
active duty in the Armed Forces of the United States.
For purposes of subparagraph (B), the term `extended active
duty' means a period of more than 90 days during which the
individual was on active duty (other than active duty for
training).''.
(2) Conforming amendments.--
(A) Section 51(b) of such Code is amended by adding
at the end the following new paragraphs:
``(4) Certain veterans.--
``(A) A veteran is described in this subparagraph
if such veteran is certified by the designated local
agency as--
``(i) entitled to compensation for a
service-connected disability, and
``(ii) 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.
``(B) A veteran is described in this subparagraph
if such veteran is certified by the designated local
agency as having aggregate periods of unemployment
during the 1-year period ending on the hiring date
which equal or exceed 6 months.
``(C) A veteran is described in this subparagraph
if such veteran is certified by the designated local
agency as--
``(i) entitled to compensation for a
service-connected disability, and
``(ii) having aggregate periods of
unemployment during the 1-year period ending on
the hiring date which equal or exceed 6 months.
``(5) Service-connected; compensation.--For purposes of
paragraph (4), the terms `compensation' and `service-connected'
have the meanings given such terms under section 101 of title
38, United States Code.''.
(B) Section 51(b)(3) of such Code is amended--
(i) by striking ``subsection
(d)(3)(A)(ii)(I)'' and inserting ``paragraph
(4)(A)'',
(ii) by striking ``subsection
(d)(3)(A)(iv)'' and inserting ``paragraph
(4)(B)'', and
(iii) by striking ``subsection
(d)(3)(A)(ii)(II)'' and inserting ``paragraph
(4)(C)''.
(b) Application of Credit to Members of Ready Reserve and National
Guard.--
(1) In general.--Section 51(d)(1) of such Code 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 member of the Ready Reserve or
National Guard.''.
(2) Qualified member of the ready reserve or national
guard.--Section 51(d) of such Code is amended by striking
paragraph (14), by redesignating paragraphs (11), (12), and
(13) as paragraphs (12), (13), and (14), respectively, and by
inserting after paragraph (10) the following new paragraph:
``(11) Qualified member of the ready reserve or national
guard.--The term `qualified member of the Ready Reserve or
National Guard' means any individual who is certified by the
designated local agency as being a member of--
``(A) the Ready Reserve (as described in section
10142 of title 10, United States Code), or
``(B) the National Guard (as defined in section
101(c)(1) of such title 10).''.
(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.
SEC. 3. WORK OPPORTUNITY CREDIT MADE PERMANENT.
(a) In General.--Section 51(c) of the Internal Revenue Code of 1986
is amended by striking paragraphs (4) and (5).
(b) Effective Date.--The amendment made by this section shall apply
to individuals who begin work for the employer after December 31, 2013.
SEC. 4. EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS
OF THE UNIFORMED SERVICES EXPANDED AND MADE PERMANENT.
(a) Credit Allowable to All Employers Without Regard to Size.--
(1) In general.--Section 45P(b)(3)(A) of the Internal
Revenue Code of 1986 is amended by striking ``any employer
which'' and all that follows through ``under a written plan''
and inserting ``any employer which, under a written plan''.
(2) Conforming amendments.--
(A) Subsections (a) and (b)(3)(A) of section 45P of
such Code are each amended by striking ``eligible small
business employer'' and inserting ``eligible
employer''.
(B) Section 45P(b)(3) of such Code is amended by
striking ``eligible small business employer'' in the
heading thereof and inserting ``eligible employer''.
(b) Credit Made Permanent.--Section 45P of such Code is amended by
striking subsection (f).
(c) Effective Date.--The amendments made by this section shall
apply to payments made after December 31, 2013.
<all>
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR H7456)
Referred to the House Committee on Ways and Means.
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