3.0.0 4178 2023-01-11T13:32:30Z 2023-01-11T13:32:30Z House HR 2015-12-03 114 [Congressional Record Volume 161, Number 175 (Thursday, December 3, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. LOWENTHAL:H.R. 4178.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 1The Congress shall have Power to lay and collect Taxes,Duties, Imposts and Excises, to pay the Debts and provide forthe common Defence and general Welfare of the United States;but all Duties, Imposts and Excises shall be uniformthroughout the United States[Page H9012]]]> hswm00 Ways and Means Committee House Standing Referred to 2015-12-03T14:02:25Z 2015-12-03 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2015-12-03 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-12-03 Introduced in House IntroReferral 1000 9 Library of Congress L000579 Rep. Lowenthal, Alan S. [D-CA-47] Alan Lowenthal D CA S. 47 N K000382 Rep. Kuster, Ann M. [D-NH-2] Ann Kuster D NH M. 2 2015-12-03 True C001097 Rep. Cárdenas, Tony [D-CA-29] Tony Cárdenas D CA 29 2015-12-03 True C001080 Rep. Chu, Judy [D-CA-27] Judy Chu D CA 27 2015-12-07 False Taxation Employee hiring Income tax credits Small business Unemployment Wages and earnings Taxation 00 2015-12-03 Introduced in House 2016-02-11T16:40:13Z American Unemployed Worker Investment Act of 2015

This bill amends the Internal Revenue Code to: (1) extend the work opportunity tax credit through 2017; (2) allow a small business employer (i.e., an employer who employs more than 10 but fewer than 25 full-time employees throughout the taxable year) an increased work opportunity tax credit for hiring a qualified unemployment compensation recipient; and (3) allow tax-exempt organizations a work opportunity tax credit for hiring qualified unemployment compensation recipients.

The bill defines "qualified unemployment compensation recipient" as any individual who is certified as: (1) not being a student for at least six months during the one-year period ending on the hiring date, (2) being in receipt of unemployment compensation on the hiring date, and (3) having a hiring date during the two-year period which begins on the enactment of this Act.

The bill denies such credit unless: (1) the qualified unemployment compensation recipient is employed for not less than 35 hours per week for not less than 1 year, and (2) the number of full-time employees of the employer receiving such credit is increased by 1 for at least 1 year.

]]> American Unemployed Worker Investment Act of 2015 Display Title American Unemployed Worker Investment Act of 2015 Official Title as Introduced To amend the Internal Revenue Code of 1986 to extend the work opportunity tax credit and to allow small employers a credit against income tax for hiring individuals receiving unemployment compensation. Introduced in House IH Short Titles as Introduced American Unemployed Worker Investment Act of 2015 Introduced in House 2015-12-03T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr4178ih/xml/BILLS-114hr4178ih.xml 2015-12-03 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.