110 HR 3576 IH: Employment Assistance for Victims of Domestic Abuse Act of U.S. House of Representatives 2007-09-18 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 110th CONGRESS 1st Session H. R. 3576 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.

1.

Short title

This Act may be cited as the Employment Assistance for Victims of Domestic Abuse Act of 2007.

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.