[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3147 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 3147

 To amend the Internal Revenue Code of 1986 to make the targeted jobs 
  credit permanent and to treat as a member of a targeted group every 
 individual who has received a Department of Defense campaign ribbon, 
         liberation ribbon, or national defense service medal.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 28, 1993

  Mr. Edwards of Texas (for himself, Mr. McCrery, Mr. Jefferson, Mr. 
McCloskey, Mr. Fish, Mr. Frost, Ms. Eddie Bernice Johnson of Texas, Mr. 
    Hayes, Mr. Chapman, Mr. Sarpalius, Mr. Lancaster, Mr. Baker of 
  Louisiana, Mr. Filner, and Mr. Levy) 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 make the targeted jobs 
  credit permanent and to treat as a member of a targeted group every 
 individual who has received a Department of Defense campaign ribbon, 
         liberation ribbon, or national defense service medal.

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

SECTION 1. TARGETED JOBS CREDIT MADE PERMANENT; RECIPIENTS OF CERTAIN 
              DEPARTMENT OF DEFENSE RIBBONS AND MEDALS TREATED AS 
              MEMBERS OF TARGETED GROUP.

    (a) Credit Made Permanent.--
            (1) In general.--Subsection (c) of section 51 of the 
        Internal Revenue Code of 1986 (relating to targeted jobs 
        credit) is amended by striking paragraph (4).
            (2) Effective date.--The amendment made by paragraph (1) 
        shall apply to individuals who begin work for the employer 
        after June 30, 1992.
    (b) Recipients of Certain Department of Defense Ribbons and Medals 
Treated as Members of a Targeted Group.--
            (1) In general.--Subparagraph (C) of section 51(d)(1) of 
        such Code (relating to members of targeted groups) is amended 
        to read as follows:
                    ``(C) a conflict-era veteran,''.
            (2) Conflict-era veteran.--Paragraph (4) of section 51(d) 
        of such Code is amended to read as follows:
            ``(4) Conflict-era veteran.--The term `conflict-era 
        veteran' means any individual who is certified by the 
        designated local agency as having been awarded by the 
        Department of Defense--
                    ``(A) a campaign ribbon,
                    ``(B) a liberation ribbon, or
                    ``(C) a national defense service medal.''
            (3) Effective date.--The amendments made by this subsection 
        shall apply to individuals who begin work for the employer 
        after December 31, 1992.

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