[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1238 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 1238

 To amend the Internal Revenue Code of 1986 to permanently extend the 
   work opportunity credit and to allow the credit for employment of 
                       certain older individuals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 27, 2001

  Mr. Houghton (for himself and Mr. Rangel) 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 permanently extend the 
   work opportunity credit and to allow the credit for employment of 
                       certain older individuals.

    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 Improvement Act of 
2001''.

SEC. 2. PERMANENT EXTENSION OF WORK OPPORTUNITY CREDIT; CREDIT ALLOWED 
              FOR EMPLOYING CERTAIN OLDER INDIVIDUALS.

    (a) Credit Made Permanent.--
            (1) Subsection (c) of section 51 of the Internal Revenue 
        Code of 1986 is amended by striking paragraph (4) (relating to 
        termination).
            (2) Section 51A of such Code is amended by striking 
        subsection (f).
    (b) Increase in Age Limit for Food Stamp Recipients.--Clause (i) of 
section 51(d)(8)(A) of such Code (relating to food stamp recipients) is 
amended by striking ``25'' and inserting ``51''.
    (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after December 31, 
2001.
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