[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3953 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3953

     To amend the Internal Revenue Code of 1986 to expand the work 
  opportunity tax credit to include long-term unemployed individuals.


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 28, 2009

  Mr. Boccieri (for himself and Mr. Rooney) 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 to include long-term unemployed individuals.

    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 ``Back to Work Tax Credit Act''.

SEC. 2. WORK OPPORTUNITY TAX CREDIT TO INCLUDE LONG-TERM UNEMPLOYED 
              INDIVIDUALS.

    (a) In General.--Paragraph (1) of section 51(d) of the Internal 
Revenue Code of 1986 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 long-term unemployed individual.''.
    (b) Long-Term Unemployed Individual.--Subsection (d) of section 51 
of such Code is amended by redesignating paragraphs (11), (12), (13), 
and (14) as paragraphs (12), (13), (14), and (15), repsectively, and by 
inserting after paragraph (10) the following new paragraph:
            ``(11) Long-term unemployed individual.--The term `long-
        term unemployed individual' means any individual who is 
        certified by the designated local agency as being in receipt of 
        unemployment compensation under State or Federal law for not 
        less than 26 consecutive weeks during the 1-year period ending 
        on the hiring date.''.
    (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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