[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3576 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3576

     To amend the Internal Revenue Code of 1986 to modify the work 
  opportunity credit to include the hiring of certain domestic abuse 
          victims by small employers, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 18, 2007

  Mr. Pastor 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 modify the work 
  opportunity credit to include the hiring of certain domestic abuse 
          victims by small employers, 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 ``Employment Assistance for Victims of 
Domestic Abuse Act of 2007''.

SEC. 2. WORK OPPORTUNITY CREDIT FOR DOMESTIC ABUSE VICTIMS HIRED BY 
              SMALL EMPLOYERS.

    (a) In General.--Subsection (d) of section 51 of the Internal 
Revenue Code of 1986 (relating to members of targeted groups) is 
amended by adding at the end the following new paragraph:
            ``(14) Special rule for domestic abuse victims hired by 
        small employers.--
                    ``(A) In general.--In the case of a small employer, 
                a qualified domestic abuse victim shall be treated as a 
                member of a targeted group.
                    ``(B) Definitions.--For purposes of this 
                paragraph--
                            ``(i) Qualified domestic abuse victim.--The 
                        term `qualified domestic abuse victim' means 
                        any individual who is certified by the 
                        designated local agency as receiving assistance 
                        during the 1-year period ending on the hiring 
                        date from a grant recipient described in 
                        section 40299(a) of the Violence Against Women 
                        Act of 1994 (42 U.S.C. 13975(a)) by reason of 
                        fleeing a situation of domestic violence.
                            ``(ii) Small employer.--
                                    ``(I) In general.--The term `small 
                                employer' means any employer if such 
                                employer employed an average of 50 or 
                                fewer employees on business days during 
                                the 1-year period ending on the hiring 
                                date. For purposes of the preceding 
                                sentence, the 1-year period may be 
                                taken into account only if the employer 
                                was in existence throughout such 1-year 
                                period.
                                    ``(II) Employers not in existence 
                                in preceding year.--In the case of an 
                                employer which was not in existence 
                                throughout such 1-year period, the 
                                determination under subparagraph (A) 
                                shall be based on the average number of 
                                employees that it is reasonably 
                                expected such employer will employ on 
                                business days in the current taxable 
                                year.''.
    (b) Report.--Not later than 18 months after the date of the 
enactment of this Act, the Secretary of the Treasury shall submit to 
the Committee on Ways and Means of the House of Representatives and the 
Committee on Finance of the Senate a report containing the following 
(to the extent such information is available):
            (1) The number and location of individuals with respect to 
        whom a credit has been allowed by reason of section 51(d)(14) 
        of the Internal Revenue Code of 1986 (relating to special rule 
        for domestic abuse victims hired by small employers).
            (2) A summary of the types of businesses allowed a credit 
        by reason of such section.
            (3) A summary of the wages paid to individuals described in 
        paragraph (1).
            (4) The length of time such individuals have remained on 
        the job.
    (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.
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