[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 626 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                 S. 626

 To amend the Internal Revenue Code of 1986 to permanently extend the 
 work opportunity credit and the welfare-to-work credit, and for other 
                               purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 27, 2001

  Mr. Jeffords (for himself and Mr. Baucus) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to permanently extend the 
 work opportunity credit and the welfare-to-work credit, and for other 
                               purposes.

    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. EXTENSION OF WORK OPPORTUNITY AND WELFARE-TO-WORK CREDITS.

    (a) Work Opportunity Credit.--
            (1) Permanent extension.--Section 51(c) of the Internal 
        Revenue Code of 1986 (defining wages) is amended by striking 
        paragraph (4).
            (2) Extension of age of qualified food stamp recipients.--
        Section 51(d)(8)(A)(i) of such Code is amended by striking 
        ``age 25'' and inserting ``age 51''.
            (3) Effective date.--The amendments made by this section 
        shall apply to individuals who begin work for the employer 
        after December 31, 2001.
    (b) Welfare-to-Work Credit.--
            (1) Permanent extension.--Section 51A of the Internal 
        Revenue Code of 1986 (relating to temporary incentives for 
        employing long-term family assistance recipients) is amended by 
        striking subsection (f).
            (2) Effective date.--The amendment made by this section 
        shall apply to individuals who begin work for the employer 
        after December 31, 2001.
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