[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3908 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3908

    To amend the Internal Revenue Code of 1986 to provide the work 
opportunity tax credit with respect to a designated family member of a 
veteran with a service-connected disability if the veteran is unable to 
                                 work.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 22, 2009

Mrs. Halvorson 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 the work 
opportunity tax credit with respect to a designated family member of a 
veteran with a service-connected disability if the veteran is unable to 
                                 work.

    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 ``Families of Disabled Veterans Work 
Opportunity Act of 2009''.

SEC. 2. CERTIFIED FAMILY MEMBERS OF CERTAIN DISABLED VETERANS TREATED 
              AS QUALIFIED VETERANS FOR PURPOSES OF THE WORK 
              OPPORTUNITY TAX CREDIT.

    (a) In General.--Paragraph (3) of section 51(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subparagraph:
                    ``(D) Certified family members of certain disabled 
                veterans treated as qualified veterans.--
                            ``(i) In general.--A certified family 
                        member of a specified disabled veteran shall be 
                        treated as a qualified veteran for purposes of 
                        this subpart.
                            ``(ii) Specified disabled veteran.--For 
                        purposes of this subparagraph, the term 
                        `specified disabled veteran' means any veteran 
                        who (as determined by the designated local 
                        agency)--
                                    ``(I) is entitled to compensation 
                                for a service-connected disability,
                                    ``(II) is unable work by reason of 
                                such service-connected disability, and
                                    ``(III) would (but for clause (iv)) 
                                be eligible for certification as a 
                                qualified veteran by the designated 
                                local agency.
                            ``(iii) Certified family member.--For 
                        purposes of this subparagraph, the term 
                        `certified family member' means the one 
                        individual who is certified by the designated 
                        local agency as--
                                    ``(I) being a family member of a 
                                specified disabled veteran, and
                                    ``(II) having been designated by 
                                such specified disabled veteran as the 
                                certified family member with respect to 
                                such veteran.
                            ``(iv) Only one person qualified.--In the 
                        case of any specified disabled veteran--
                                    ``(I) such veteran shall not be 
                                treated as a qualified veteran for 
                                purposes of this section and the 
                                designated local agency shall not 
                                certify such veteran as a qualified 
                                veteran, and
                                    ``(II) only one individual shall be 
                                treated as a certified family member 
                                with respect to such veteran for 
                                purposes of this section and the 
                                designated local agency shall not 
                                certify more than one certified family 
                                member with respect to any such 
                                veteran.''.
    (b) Effective Date.--The amendment 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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