110 HR 898 IH: Veterans Employment and Respect Act of U.S. House of Representatives 2007-02-07 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. 898 IN THE HOUSE OF REPRESENTATIVES February 7, 2007 Ms. Schwartz (for herself and Mr. Ramstad) 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 allow employers to claim a work opportunity credit for hiring military service personnel returning from service in Iraq or Afghanistan.

1.

Short title

This Act may be cited as the Veterans Employment and Respect Act of 2007.

2.

Work opportunity credit allowable for hiring military service personnel returning from service in Afghanistan or Iraq and for hiring dependents of Afghanistan and Iraq-era veterans

(a)

In general

Paragraph (1) of section 51(d) of the Internal Revenue Code of 1986 (relating to members of targeted groups) 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 qualified veteran of Afghanistan or Iraq. . (b)

Definitions

Subsection (d) of section 51 of such Code is amended by redesignating paragraphs (11) through (13) as paragraphs (12) through (14), respectively, and by inserting after paragraph (10) the following new paragraph: (11)

Qualified veteran of Afghanistan or Iraq

The term qualified veteran of Afghanistan or Iraq means any veteran (as defined in paragraph (3)(B)) who is certified by the designated local agency— (A)as having performed services— (i)in an area designated by the President pursuant to the subparagraph as the Operation Iraqi Freedom Area or as the Operation Enduring Freedom Area, and (ii)during the period after October 6, 2001, before the date that the President specifies as the termination of United States combatant activities in such area, respectively, and (B)as having a hiring date which is not more than 2 years after the date that the veteran is discharged or released from active duty in the Armed Forces of the United States . . (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.