I 111th CONGRESS 1st Session H. R. 3953 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.

1.

Short title

This Act may be cited as the Back to Work Tax Credit Act.

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.