[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7066 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 7066

     To amend the Internal Revenue Code of 1986 to expand the work 
         opportunity tax credit to include disconnected youth.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 25, 2008

  Mr. Rangel 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 expand the work 
         opportunity tax credit to include disconnected youth.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXPANSION OF WORK OPPORTUNITY CREDIT TO INCLUDE DISCONNECTED 
              YOUTH.

    (a) In General.--Paragraph (1) of section 51(d) of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
subparagraph (H), by striking the period at the end of subparagraph (I) 
and inserting ``, or'', and by adding at the end the following new 
subparagraph:
                    ``(J) a disconnected youth.''.
    (b) Disconnected Youth.--Subsection (d) of section 51 of such Code 
is amended by redesignating paragraphs (11), (12), and (13) as 
paragraphs (12), (13), and (14), respectively, and by inserting after 
paragraph (10) the following new paragraph:
            ``(11) Disconnected youth.--The term `disconnected youth' 
        means any individual who is certified by the designated local 
        agency--
                    ``(A) as having attained age 16 but not age 25 on 
                the hiring date,
                    ``(B) as not regularly attending any secondary, 
                technical, or post-secondary school during the 6-month 
                period preceding the hiring date,
                    ``(C) as not regularly employed during such 6-month 
                period, and
                    ``(D) as not readily employable by reason of 
                lacking a sufficient number of basic skills.''.
    (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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