II 109th CONGRESS 1st Session S. 1192 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.

1.

Short title

This Act may be cited as the Warm Welcome Home Act.

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.

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).