[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3807 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3807

To amend the Internal Revenue Code of 1986 to provide an incentive for 
  expanding employment in rural areas by allowing employers the work 
        opportunity credit for hiring residents of rural areas.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 14, 2009

Mr. Roe of Tennessee 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 provide an incentive for 
  expanding employment in rural areas by allowing employers the work 
        opportunity credit for hiring residents of rural areas.

    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 ``Economic Stimulus for Rural 
Communities Act''.

SEC. 2. WORK OPPORTUNITY CREDIT TO APPLY TO NEW EMPLOYEES WHO ARE 
              RESIDENTS OF RURAL AREAS.

    (a) In General.--Paragraph (1) of section 51(d) of the Internal 
Revenue Code of 1986 (defining 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 rural area resident.''
    (b) Rural Area Resident.--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) Rural area resident.--
                    ``(A) In general.--The term `rural area resident' 
                means, with respect to any period, any employee of the 
                employer if--
                            ``(i) substantially all of the services 
                        performed during such period by such employee 
                        for such employer are performed within an area 
                        determined by the Secretary of Agriculture to 
                        be a rural area, and
                            ``(ii) the principal place of abode of such 
                        employee while performing such services is 
                        within such an area.
                    ``(B) Termination.--Such term shall not include any 
                individual who begins work for the employer after the 
                date which is 5 years after the date of the enactment 
                of this paragraph.''.
    (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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