[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3784 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3784

     To amend the Internal Revenue Code of 1986 to expand the work 
 opportunity tax credit and increase the employer-provided child care 
                                credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 8, 2009

  Mr. Rooney (for himself and Mr. Boccieri) 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 and increase the employer-provided child care 
                                credit.

    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 ``Helping Invigorate and Revive our 
Economy Act of 2009'' or the ``HIRE America Act''.

SEC. 2. MODIFICATION OF WORK OPPORTUNITY TAX CREDIT.

    (a) Increase in Credit Rate and Expansion of Credit to All 
Individuals.--
            (1) In general.--Subsection (a) of section 51 of the 
        Internal Revenue Code of 1986 is amended--
                    (A) by striking ``40 percent'' and inserting ``the 
                applicable percentage'',
                    (B) by striking ``For purposes of'' and inserting 
                the following:
            ``(1) In general.--For purposes of'', and
                    (C) by adding at the end the following new 
                paragraph:
            ``(2) Applicable percentage.--For purposes of paragraph 
        (1), the term `applicable percentage' means--
                    ``(A) in the case of wages paid to individuals who 
                are members of a targeted group, 50 percent, and
                    ``(B) in the case of wages paid to individuals who 
                are not members of a targeted group, 30 percent.''.
            (2) Credit rate for individuals performing fewer than 400 
        hours of service.--Subparagraph (A) of section 51(i)(3) of such 
        Code is amended by striking ``subsection (a) shall be applied'' 
        and all that follows and inserting ``subsection (a)(2) shall be 
        applied by substituting `35 percent' for `50 percent' and `30 
        percent' for `15 percent'.''
            (3) Conforming amendment.--Paragraph (1) of section 51(b) 
        of such Code is amended by striking ``who are members of a 
        targeted group''.
    (b) Increased Limitation on Wages Taken Into Account for Disabled 
Veterans.--Paragraph (3) of section 51(b) of such Code is amended by 
striking ``$12,000'' and inserting ``$16,000''.
    (c) Increased Limitation on Wages Taken Into Account for Qualified 
Summer Youth Employees.--Clause (ii) of section 51(d)(7)(B) of such 
Code is amended by striking ``$3,000'' and inserting ``$5,000''.
    (d) Made Permanent.--Subsection (c) of section 51 of such Code is 
amended by striking paragraph (4).
    (e) 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.

SEC. 3. INCREASED EMPLOYER-PROVIDED CHILD CARE CREDIT.

    (a) In General.--Subsection (a) of section 45F of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``25 percent'' in paragraph (1) and 
        inserting ``35 percent'', and
            (2) by striking ``10 percent'' in paragraph (2) and 
        inserting ``20 percent''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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