I 111th CONGRESS 1st Session H. R. 3908 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.

1.

Short title

This Act may be cited as the Families of Disabled Veterans Work Opportunity Act of 2009.

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.