[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 1192 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                S. 1192

To amend section 51 of the Internal Revenue Code of 1986 to expand the 
    eligibility for the work opportunity tax credit to all disabled 
                               veterans.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              June 7, 2005

  Mr. Salazar introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend section 51 of the Internal Revenue Code of 1986 to expand the 
    eligibility for the work opportunity tax credit to all disabled 
                               veterans.

    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 ``Warm Welcome Home Act''.

SEC. 2. FINDINGS.

    Congress makes the following findings:
            (1) The work opportunity tax credit is a $2,400 tax credit 
        to encourage employers to hire several different types of job 
        seekers, including certain veterans.
            (2) The work opportunity tax credit has been a valuable 
        tool for assisting veterans and has helped bring many out of 
        poverty.
            (3) The work opportunity tax credit is limited to veterans 
        who are--
                    (A) receiving food stamps; or
                    (B) physically or mentally disabled and who are 
                going through or have completed vocational 
                rehabilitation training.

SEC. 3. WORK OPPORTUNITY TAX CREDIT.

    (a) Expansion of Eligibility to All Disabled Veterans.--Section 
51(d)(3)(A) of the Internal Revenue Code of 1986 is amended--
            (1) by striking ``who is certified'' and inserting the 
        following: ``who--
                            ``(i) is certified''; and
            (2) by striking the period at the end and inserting the 
        following: ``; or
                            ``(ii) has a disability rating under 
                        section 1155 of title 38, United States Code, 
                        of not less than 10 percent.''.
    (b) Publication and Administration of Expanded Tax Credit.--
            (1) In general.--The Secretary of Labor shall--
                    (A) publicize the expansion of the work opportunity 
                tax credit under subsection (a); and
                    (B) provide technical assistance to employers 
                desiring to take advantage of the tax credit.
            (2) Authorization of appropriations.--There are authorized 
        to be appropriated to the Secretary of Labor $2,500,000 for 
        each of fiscal years 2006 through 2010 to carry out paragraph 
        (1).
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