I 111th CONGRESS 1st Session H. R. 3784 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.

1.

Short title

This Act may be cited as the Helping Invigorate and Revive our Economy Act of 2009 or the HIRE America Act.

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.

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.