110 HR 7066 IH: To amend the Internal Revenue Code of 1986 to expand the U.S. House of Representatives 2008-09-25 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 2d Session H. R. 7066 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.

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.