I 111th CONGRESS 1st Session H. R. 3807 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.

1.

Short title

This Act may be cited as the Economic Stimulus for Rural Communities Act.

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.