1.Short title; table of contents
(a)This Act may be referred to as the “Employing Youth for the American Dream Act of 2010”.
(b)The table of contents of this Act is as follows:
Sec. 1. Short title; table of contents.
Title I—Programs for the employment of youth and other workers
Sec. 101. Expansion of definition of youth; definition of disconnected youth.
Sec. 102. New programs for employment of disconnected youth and other workers.
Sec. 103. National public service employment program.
Sec. 104. Authorization of appropriations.
Title II—Tax incentives for the employment of youth and other workers
Sec. 201. Extension of work opportunity tax credit.
Sec. 202. Expansion of eligibility for work opportunity tax credit.
Sec. 203. Extension and revival of empowerment zone designations.
Sec. 204. Disconnected youth employment credit.
Title III—Preference for youth employment in Federal jobs and in the performance of Federal contracts
Sec. 301. Preference for hiring youth park and forestry workers.
Sec. 302. Preference for Federal contracts with employers offering youth apprenticeships.
<enum>I</enum><header>Programs for the employment of youth and other workers</header>
<section id="HA185B7A5A28E454DA45A29C61D5DBF55"><enum>101.</enum><header>Expansion of definition of youth; definition of disconnected youth</header>
<subsection id="HAE50A21B9CF84A9B905E177C50E7E026"><enum>(a)</enum><header>Expansion of definition of youth</header>
<paragraph id="HE0C6593F44684276948C0FD8A0A6983A"><enum>(1)</enum><header>Definition of eligible youth</header><text>Section 101(13)(A) of the Workforce Investment Act of 1998 (29 U.S.C. 2801(13)(A)) is amended by striking <quote>21</quote> and inserting <quote>24</quote>.</text></paragraph>
<paragraph id="HBF985E86E3214E57BAF18CC9E98CA28F" display-inline="no-display-inline"><enum>(2)</enum><header>Calculation of State allotments</header><text>Section 127(b) of such Act (29 U.S.C. 2852(b)) is amended by striking <quote>21</quote> each place it appears and inserting <quote>24</quote>. </text> </paragraph>
<paragraph id="HCBF2125D35C443938428566C3B0B77CB"><enum>(3)</enum><header>Performance accountability system</header><text>Section 136(b)(2)(A)(i) of such Act (29 U.S.C. 2871(b)(2)(A)(i)) is amended by striking <quote>21</quote> each place it appears and inserting <quote>24</quote>.</text></paragraph>
<paragraph id="H5B5349B523564D15A3482F743FEE5589"><enum>(4)</enum><header>Eligibility for youth opportunity grants</header><text>Section 169(a)(2) of such Act (29 U.S.C. 2914(a)(2)) is amended by striking <quote>21</quote> and inserting <quote>24</quote>.</text></paragraph></subsection>
<subsection id="HEE40C3498C054D22BFB15C546563AA83" display-inline="no-display-inline"><enum>(b)</enum><header>Definition of disconnected youth</header><text display-inline="yes-display-inline">Subtitle D of the Workforce Investment Act of 1998 (29 U.S.C. 2911 et seq.) is amended by inserting before section 166 the following new section:</text>
<quoted-block style="OLC" id="H7C88ADA470504206B781785B09AD906C" display-inline="no-display-inline">
<section id="H4419211606944BFF8CECF5074ED180E1"><enum>165.</enum><header>Definition of disconnected youth</header><text display-inline="no-display-inline">For purposes of this subtitle, the term <quote>disconnected youth</quote> has the meaning given such term by section 51(d)(14)(B)(ii) of the Internal Revenue Code of 1986.</text></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section>
<section id="HD3E37CB836184C0EBB0E7ED64C94FEF6"><enum>102.</enum><header>New programs for employment of disconnected youth and other workers</header><text display-inline="no-display-inline">Subtitle D of the Workforce Investment Act of 1998 (29 U.S.C. 2911 et seq.) is amended by inserting after section 173A the following new sections:</text>
<quoted-block id="H229A8E654056423FA4FCD4CE393F50B1">
<section id="H232F5D6E41F8411780006D796F86627C" display-inline="no-display-inline" section-type="subsequent-section"><enum>173B.</enum><header>Summer jobs for youth</header>
<subsection id="H3F0C66054B9B4D1EA7FEA8D08B42C317"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">The Secretary shall allot to States the amount appropriated under section 174(d) for the implementation of programs to create summer employment opportunities for disconnected youth.</text></subsection>
<subsection id="H8F1AEDB4BD0D4142A0F7027AD01491DE"><enum>(b)</enum><header>Allotment</header><text>An allotment under this section shall be made on the basis of the relative number of disconnected youth in each State, compared to the total number of disconnected youth in all States.</text></subsection></section>
<section id="H59CCB442FFA5442BBFE08168759037F0"><enum>173C.</enum><header>State employment programs</header>
<subsection id="H1ADBEBC02B3140BE89D36C23EF24C588"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">The Secretary shall establish a program to award grants to States to carry out an employment program to which the following requirements apply:</text>
<paragraph id="H1127D1F8E5314A5A8F74BAA351C082BF"><enum>(1)</enum><header>Payments to employers</header><text display-inline="yes-display-inline">The State shall make payments to eligible employers for the partial reimbursement of wages paid by such employers to each employee hired or rehired under paragraph (2)(A).</text> </paragraph>
<paragraph id="H12CC6101CC40451FA7E708361ED482BA"><enum>(2)</enum><header>Eligibility for payments</header><text display-inline="yes-display-inline">An employer shall be eligible for payments under the employment program if—</text>
<subparagraph id="H407C7A507EDF4071A2AB3E9DE6322795"><enum>(A)</enum><text>the employer hires a new employee, or rehires a former employee, after the date of enactment of this section; and</text> </subparagraph>
<subparagraph id="HF876A8EBE3B3490DA845B8BD31B70DA5"><enum>(B)</enum><text>the employer is a small business concern (as defined in section 3(a)(1) of the Small Business Act (15 U.S.C. 632(a)(1))) or a medium-sized business concern.</text></subparagraph></paragraph>
<paragraph id="H3BC3CC5767F54C858CE29DCA6F5E416B" display-inline="no-display-inline"><enum>(3)</enum><header>Priority for payments</header><text>The State shall give priority for payments under paragraph (1) to an eligible employer if the employee hired or rehired under paragraph (2)(A) is a disconnected youth.</text></paragraph></subsection>
<subsection id="H1778278B914640BA86C0CFD89A459758"><enum>(b)</enum><header>Maximum grant</header><text display-inline="yes-display-inline">A grant awarded under subsection (a) shall not exceed $250,000,000.</text></subsection></section>
<section id="H90874D2501EE4E509BC7A89AB5AE3DC3"><enum>173D.</enum><header>On-the-job training for disconnected youth</header>
<subsection id="H09121AE3DC9640088A59AFA1E66B57BD"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">The Secretary shall, in accordance with subsection (c), make allotments and grants to States to carry out eligible on-the-job training programs for disconnected youth.</text></subsection>
<subsection id="H4C9FB67BDBC142E18B9E96208869A452"><enum>(b)</enum><header>Eligible on-The-Job training program</header>
<paragraph id="HFD8C0FDC9C20493DA6A15D76BD87EA30"><enum>(1)</enum><header>In general</header><text>For purposes of this section, an eligible on-the-job training program is an on-the-job training program under which an employer is eligible to receive, for each disconnected youth who is employed and is provided on-the-job training by the employer on or after the date of enactment of this section, a payment of—</text>
<subparagraph id="H9328B3E278BB455996599CD651DDBB08"><enum>(A)</enum><text display-inline="yes-display-inline">25 percent of the total amount in paragraph (2), after the disconnected youth has been continuously employed by the employer for a period of 30 days; and</text></subparagraph>
<subparagraph id="H404A5BA57A12499BA3F42551E7F75606"><enum>(B)</enum><text>75 percent of the total amount in paragraph (2), after the disconnected youth has been continuously employed by the employer for a period of 6 months.</text></subparagraph></paragraph>
<paragraph id="H65D6C369D2FA4CC584428612811B5C0D"><enum>(2)</enum><header>Limitation</header><text display-inline="yes-display-inline">The total amount an employer receives for each disconnected youth under a program for on-the-job training shall not exceed $4,000.</text></paragraph>
<paragraph id="HB3FEC9CC701F4483BB305B9D9F6923F9"><enum>(3)</enum><header>Covered employers</header><text>Under an eligible on-the-job training program, an employer that receives a payment under paragraph (1) may include—</text>
<subparagraph id="HCF7C6FD30B614F3EA3B42D6A81529CD6"><enum>(A)</enum><text>a faith-based organization;</text></subparagraph>
<subparagraph id="H83510FCB3FFC416988C4835BF6878995"><enum>(B)</enum><text>a public sector organization; and</text></subparagraph>
<subparagraph id="HF54EB53C697D400FBCC5DB916FB894CC"><enum>(C)</enum><text>a private employer.</text> </subparagraph></paragraph></subsection>
<subsection id="H26C2920055BA4A0A920FF30026A84D46"><enum>(c)</enum><header>Allotments and grants for programs for on-The-Job training</header>
<paragraph id="H06D90C8E14CD4458BAD43053475FA758"><enum>(1)</enum><header>Allotment among States</header>
<subparagraph id="HAFE612E688A74D4080045659373F486B"><enum>(A)</enum><header>In general</header><text>In making allotments and grants to States under subsection (a), the Secretary shall apply rules similar to the rules of subparagraphs (B) and (C) of section 127(b)(1), except that—</text>
<clause id="H9241ABEA825C4AE5ADCB937AD1404A0A"><enum>(i)</enum><text>references in such subparagraph (B) to youth activities and statewide enforcement activities shall be treated as references to eligible programs for on-the-job training; and</text></clause>
<clause id="H0A173E7DF05B4278AE1F09A800A530CC"><enum>(ii)</enum><text>the reference in such subparagraph (C)(ii)(II) to disadvantaged youth shall be treated as a reference to disconnected youth.</text></clause></subparagraph>
<subparagraph id="HDA688BA47F17467A8CBF97A8623AD856"><enum>(B)</enum><header>Reallotment of unused amounts</header><text>Allotments and grants made to States under subsection (a) may be reallotted. For purposes of the preceding sentence, rules similar to the rules of subsection (c) of section 127 shall apply, except that references in paragraph (1) of such subsection—</text>
<clause id="H81637DCECCBF428F925F5C4C5765AD94"><enum>(i)</enum><text>to such section, shall be treated as references to subsection (a) of this section; and</text></clause>
<clause id="HC04FE75A9E374A5C967B0C81E934188A"><enum>(ii)</enum><text>to youth activities and statewide enforcement activities, shall be treated as references to eligible programs for on-the-job training.</text></clause></subparagraph></paragraph>
<paragraph id="HCF837CE1B5AF439F813A916A3ABAE620"><enum>(2)</enum><header>Within State allocation</header>
<subparagraph id="H342B72C488464CD183A32F9223864553"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">Allotments and grants made to States under subsection (a) shall be allocated by the States to local areas to carry out programs for on-the-job training. For purposes of the preceding sentence, rules similar to the rules of paragraphs (2) or (3) of section 128(b) shall apply, except that references in such paragraphs to disadvantaged youth shall be considered to be references to disconnected youth.</text></subparagraph>
<subparagraph id="H6664B87AFF9B43A0B218FF1440C9F3CE"><enum>(B)</enum><header>Reallocation of unused amounts</header><text>States may reallocate allotments and grants allocated under subparagraph (A). For purposes of the preceding sentence, rules similar to the rules of section 128(c) shall apply, except that—</text>
<clause id="H658248AFF8D0445993262CA58CFCBC2E"><enum>(i)</enum><text>references to paragraphs (2)(A) or (3) of section 128(b) shall be treated as references to subparagraph (A) of this paragraph; and</text></clause>
<clause id="H6E68ED26F4624DD0B3E2147DCD42E45F"><enum>(ii)</enum><text display-inline="yes-display-inline">references to youth activities shall be treated as references to eligible programs for on-the-job training.</text></clause></subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </section>
<section id="HDB017A0849FD4F0994A09973A4692BBB"><enum>103.</enum><header>National public service employment program</header><text display-inline="no-display-inline">Subtitle D of the Workforce Investment Act of 1998 (29 U.S.C. 2911 et seq.) is amended by inserting after section 173D (as added by section 102 of this Act) the following new section:</text>
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<section id="H6FEB68DA4A6A4D6C8227964538B9C806"><enum>173E.</enum><header>National public service employment program</header>
<subsection id="HDAC8D520AF8246C8829DA8828227EA89"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">The President shall establish a public service employment program to employ individuals to carry out works of a public nature in connection with—</text>
<paragraph id="H7756AD60128947BF82B693937AF8BCCD"><enum>(1)</enum><text display-inline="yes-display-inline">parks;</text></paragraph>
<paragraph id="H2361F8008291445C8F456827DE206A2F"><enum>(2)</enum><text display-inline="yes-display-inline">roads; and</text></paragraph>
<paragraph id="H5F3C9987191943B2BC12E4D0B3941584"><enum>(3)</enum><text display-inline="yes-display-inline">education, including—</text>
<subparagraph id="H6A4F71843AA6427A90B6018724928FE8"><enum>(A)</enum><text display-inline="yes-display-inline">schools; and</text></subparagraph>
<subparagraph id="H4A8140A7C3CE41EC8B551BD3D8F26DC1"><enum>(B)</enum><text>after-school programs.</text></subparagraph></paragraph></subsection>
<subsection id="H6A4B3CF0268B4F59A0ADD4D9C233533D" display-inline="no-display-inline"><enum>(b)</enum><header>Priority</header><text>Priority for jobs under this section shall be given to—</text>
<paragraph id="H2B14C06C25FB4BB48A6BAB4621E92176"><enum>(1)</enum><text>the long-term unemployed;</text></paragraph>
<paragraph id="H2092E5B5973742379924A1F9C14AE4EA"><enum>(2)</enum><text>low-income individuals; and</text></paragraph>
<paragraph id="H086C5D8B93E94101AD651A4FAE745211"><enum>(3)</enum><text display-inline="yes-display-inline">disconnected youth (as defined in section 51(d)(14)(B)(ii) of the Internal Revenue Code of 1986).</text></paragraph></subsection>
<subsection id="H1DC7EC43CF954617B172726FB7E62ABF" display-inline="no-display-inline"><enum>(c)</enum><header>Operation</header><text display-inline="yes-display-inline">To operate the program established under subsection (a), the President may utilize existing Federal departments and agencies, including the Department of Labor, the Department of Defense, the National Guard Bureau, the Department of Interior, the Department of Agriculture, the Army Corps of Engineers, the Department of Transportation, the Department of Energy, the Environmental Protection Agency, and Federal governmental corporations.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></section>
<section id="H34FE3E215D72460389398E0E0DDFAA17"><enum>104.</enum><header>Authorization of appropriations</header><text display-inline="no-display-inline">Section 174 of the Workforce Investment Act of 1998 (29 U.S.C. 2919) is amended by adding at the end the following new subsections:</text>
<quoted-block style="OLC" id="HE04FB8B566D447DF970CC00244CF692B" display-inline="no-display-inline">
<subsection id="H8CC600CA10844B0B8012BAC017092BF8"><enum>(d)</enum><header>Summer jobs for youth</header><text display-inline="yes-display-inline">There is authorized to be appropriated to the Secretary, in addition to any other amount authorized to be appropriated by this Act, $2,000,000,000 to carry out section 173B.</text></subsection>
<subsection id="HF04E8995C7CE4B5A941956CB2D057558"><enum>(e)</enum><header>State employment programs</header><text display-inline="yes-display-inline">There is authorized to be appropriated to the Secretary, in addition to any other amount authorized to be appropriated by this Act, such sums as may be necessary to carry out section 173C.</text></subsection>
<subsection id="H16443002C17D4764A456181FBAAF01FB"><enum>(f)</enum><header>On-The-Job training for disconnected youth</header><text>There is authorized to be appropriated to the Secretary, in addition to any other amount authorized to be appropriated by this Act, $750,000,000 to carry out section 173D.</text></subsection>
<subsection id="H6218469DA2414EA5A69B098F8907B93D"><enum>(g)</enum><header>National public service initiative</header><text>There is authorized to be appropriated to the President $5,000,000,000 to carry out section 173E.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></section>
<enum>II</enum><header>Tax incentives for the employment of youth and other workers</header>
<section id="H4FB6DB02200A46EEBACEAB69A2714D63"><enum>201.</enum><header>Extension of work opportunity tax credit</header><text display-inline="no-display-inline">Subparagraph (B) of section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking <quote>August 31, 2011</quote> and inserting <quote>December 31, 2015</quote>.</text> </section>
<section id="H8EAEF84CA2DC41CFBF2FB4CA3B1915B9" display-inline="no-display-inline" section-type="subsequent-section"><enum>202.</enum><header>Expansion of eligibility for work opportunity tax credit</header>
<subsection id="H1C10C2F3C6174547A0289673CBE48F75"><enum>(a)</enum><header>Disconnected youth and veterans hired after 2010</header><text display-inline="yes-display-inline">Paragraph (14) of section 51(d) of the Internal Revenue Code of 1986 is amended—</text>
<paragraph id="HD5708F4A4A364F76B4DE0ABC0352D200" display-inline="no-display-inline"><enum>(1)</enum><text>in the header by striking <quote><header-in-text level="paragraph" style="OLC">hired in 2009 or 2010</header-in-text></quote>; and</text></paragraph>
<paragraph id="H2E7BD33F4C58469F9E4BC88B2C066936"><enum>(2)</enum><text>in subparagraph (A) by striking <quote>during 2009 or 2010</quote> and inserting <quote>after December 31, 2008</quote>.</text></paragraph></subsection>
<subsection id="H3C4EC1111A4D45138D0B7D824FD57FEA"><enum>(b)</enum><header>Qualified Title I-B youth services recipients</header>
<paragraph id="H71524E46F67E4634B31CF9980898283E"><enum>(1)</enum><header>Member of targeted group</header><text display-inline="yes-display-inline">Paragraph (1) of section 51(d) of such Code is amended by striking <quote>or</quote> at the end of subparagraph (H), by striking the period and adding <quote>, or</quote> at the end of subparagraph (I), and by adding at the end the following new subparagraph:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H652CE7A515A343BAA01F727A4EDCAA38">
<subparagraph id="H32B95303919E473BB82867F8379BC56E"><enum>(J)</enum><text display-inline="yes-display-inline">a qualified Title I-B youth services recipient.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph>
<paragraph id="H5324EBCC636F4FD3B262B46349832B3E"><enum>(2)</enum><header>Qualified Title I-B youth services recipient defined</header><text>Subsection (d) of section 51 of such Code is amended by adding at the end the following new paragraph:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H7570F6186BBC4566B3456911A469E074">
<paragraph id="HC220E51E0F8948F9BF707E7BC48EA0F9"><enum>(15)</enum><header>Qualified Title I-B youth services recipient</header><text display-inline="yes-display-inline">The term <quote>qualified Title I-B youth services recipient</quote> means any individual who is a participant (as defined in section 101(34) of the Workforce Investment Act of 1998 (29 U.S.C. 2801(34))) who is receiving services under chapter 4 of subtitle B of title I of such Act.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection>
<subsection id="H663F48DB3BC64B40ACD42696C594915E"><enum>(c)</enum><header>Qualified ex-Offenders</header><text display-inline="yes-display-inline">Subsection (d) of section 51 of such Code is amended—</text>
<paragraph id="H9579AE5C47C740EE8F8ACC735743E482"><enum>(1)</enum><text>in subparagraph (C) of paragraph (1) by striking <quote>qualified ex-felon</quote> and inserting <quote>qualified ex-offender</quote>; and</text></paragraph>
<paragraph id="HE5296277879842C2A7B979329E10F74C"><enum>(2)</enum><text>by amending paragraph (4) to read as follows:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="H66E9584AD9FA45BFA72EF957BF2E55D1">
<paragraph id="H8DD1FFA0BE014D9DB58C4C152B4F0F0A"><enum>(4)</enum><header>Qualified ex-offender</header><text display-inline="yes-display-inline">The term <quote>qualified ex-offender</quote> means any individual who is certified by the designated local agency as having been convicted of a felony or a misdemeanor under any statute of the United States or any State, and—</text>
<subparagraph id="H7F2AF2CEE7E54E479110BB4262635086"><enum>(A)</enum><text display-inline="yes-display-inline">as having a hiring date which is not more than 3 years after the last date on which such individual was so convicted or was released from prison,</text> </subparagraph>
<subparagraph id="H015945A60B224492A5832A94F558EC27"><enum>(B)</enum><text>as being on parole or on probation for such conviction, or</text></subparagraph>
<subparagraph id="HA953826FA3294B12BE404EBE92A46383"><enum>(C)</enum><text>as receiving transitional services for reintegration into the community after being released from prison.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="H3685A831D0A848859324D6B867E23603"><enum>(d)</enum><header>Increase in allowable wage bases</header><text display-inline="yes-display-inline">Section 51 of such Code is amended—</text>
<paragraph id="HF5497A82900046F28E4155339B89DE41"><enum>(1)</enum><text>in paragraph (3) of subsection (b) by striking <quote>$6,000 per year ($12,000 per year</quote> and inserting <quote>$12,000 per year ($24,000 per year</quote>;</text></paragraph>
<paragraph id="H58A1C379466E487D90776C1DECB09569"><enum>(2)</enum><text>in clause (ii) of subsection (d)(7)(B) by striking <quote>substituting <quote>$3,000</quote> for <quote>$6,000</quote></quote> and inserting <quote>substituting <quote>$6,000</quote> for <quote>$12,000</quote></quote>;</text></paragraph>
<paragraph id="HD587AB3EE2F44F268A70484C9B17126D"><enum>(3)</enum><text display-inline="yes-display-inline">in subsection (e)—</text>
<subparagraph id="H2906C70FD4744D86BE2432D4A4F61278"><enum>(A)</enum><text>in subparagraph (B) of paragraph (1) by striking <quote>$10,000</quote> and inserting <quote>$20,000</quote>;</text></subparagraph>
<subparagraph id="HB9444C07CBCA452B9A665559F3F650ED"><enum>(B)</enum><text>in subparagraph (A) of paragraph (3) by striking <quote>substituting <quote>$10,000</quote> for <quote>$6,000</quote></quote> and inserting <quote>substituting <quote>$20,000</quote> for <quote>$12,000</quote></quote>; and</text></subparagraph>
<subparagraph id="HB9FB414D816D43F094E5250777711164"><enum>(C)</enum><text>in subparagraph (B) of paragraph (3) by striking <quote>substituting <quote>$833.33</quote> for <quote>$500</quote></quote> and inserting <quote>substituting <quote>1,666.66</quote> for <quote>$1,000</quote></quote>; and</text></subparagraph></paragraph>
<paragraph id="H7089E4309A98451ABFE9A555F9542B66"><enum>(4)</enum><text>in paragraph (1) of subsection (h)—</text>
<subparagraph id="H460C0FE578BE43EB839CC9E01D14609F"><enum>(A)</enum><text>in subparagraph (A) by striking <quote>$6,000</quote> and inserting <quote>$12,000</quote>; and</text></subparagraph>
<subparagraph id="H7E1505F34E744BBDAFEEACA4D1B66A79"><enum>(B)</enum><text>in subparagraph (B) by striking <quote>$500</quote> and inserting <quote>$1,000</quote>.</text></subparagraph></paragraph></subsection>
<subsection id="H4C05A8F04D704CE2A1FD1A719A924EF5"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply with respect to individuals who begin work for an employer after the date of enactment of this Act.</text></subsection> </section>
<section id="H50EB92809AA64278852A2F25D36880D5"><enum>203.</enum><header>Extension and revival of empowerment zone designations</header>
<subsection id="HCC0D6843625C41B29DF828A58BDB7133"><enum>(a)</enum><header>Extension of empowerment zone designations</header>
<paragraph id="HA2C758D06CCD485D81BD1D6A70969593"><enum>(1)</enum><header>Original designations</header><text>Paragraph (1) of section 1391(d) of the Internal Revenue Code of 1986 is amended to read as follows:</text>
<quoted-block style="OLC" id="HF2B3958D04C44EF193DCD9FC86D729FC" display-inline="no-display-inline">
<paragraph id="HD1C59ED0F4494F6ABA7924AD276AB693"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Any designation under this section shall remain in effect during the period beginning on the date of the designation and ending on earliest of—</text>
<subparagraph id="HEE066025989E4B238690B759CBCADDAB"><enum>(A)</enum><text>in the case of an enterprise community, the close of the 10th calendar year beginning on or after such date of designation,</text></subparagraph>
<subparagraph id="HA59A2A3D62E74549B67FFA69F9B3B9E7"><enum>(B)</enum><text>the termination date designated by the State and local governments as provided for in their nomination, or</text></subparagraph>
<subparagraph id="H51CF6514E83A433CB2303F76F3489912"><enum>(C)</enum><text>the date the appropriate Secretary revokes the designation.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="HEA2A9E507A16412AAF2899A82458A33C"><enum>(2)</enum><header>Additional designations</header><text>The second sentence of paragraph (2) of section 1391(h) of such Code is amended by striking <quote>during the period beginning on January 1, 2002, and ending on December 31, 2009</quote>.</text> </paragraph></subsection>
<subsection id="H6F6C46C94730408AAA6B0B7959D026E2"><enum>(b)</enum><header>Revival of empowerment zone designations</header><text display-inline="yes-display-inline">If a designation as an empowerment zone terminated on December 31, 2009, by reason of subsections (d)(1)(A)(i) or (h)(2) of section 1391 of such Code (as in effect on the day before the date of enactment of this Act), such designation is hereby revived and shall be treated as being in effect during the period beginning on January 1, 2010, and ending on the date of enactment of this Act.</text></subsection>
<subsection id="H651A78620C454BFFB475E22C31DB1206"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall be effective for periods beginning after December 31, 2009.</text></subsection> </section>
<section id="HE1266DAB0CF04E8881AD37E6F91C9169"><enum>204.</enum><header>Disconnected youth employment credit</header>
<subsection id="H7A4F7D27E60A479980B0446C593905D7"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:</text>
<quoted-block style="OLC" id="HEF9880F167734913947E60B9B1147A2E" display-inline="no-display-inline">
<section id="H8BBD096443E34857A34C9ACE9F569FB3"><enum>45R.</enum><header>Disconnected youth employment credit</header>
<subsection id="H0EDE56DBE11D4AF886585C1AC99BB10D"><enum>(a)</enum><header>Amount of credit</header><text display-inline="yes-display-inline">For purposes of section 38, the amount of the youth employment credit determined under this section with respect to any employer for any taxable year is an amount equal to the lesser of—</text>
<paragraph id="H9213295D2577488A8C84F33ECB503AD5"><enum>(1)</enum><text>the wages (as defined in subsection (c) of section 51) paid or incurred by an employer for services performed by an employee while such employee is a qualified employee, and</text> </paragraph>
<paragraph id="HE22842F2BB344951A9CE7F77B956DECB"><enum>(2)</enum><text>$3,000.</text></paragraph></subsection>
<subsection id="H3DCBE535B1EF46AB936A9C078F840BAA"><enum>(b)</enum><header>Qualified employee</header><text>For purposes of this section, the term <quote>qualified employee</quote> means an any employee of an employer if the employee—</text>
<paragraph id="HB736A7B7098148468A3F27A604B4EE98"><enum>(1)</enum><text display-inline="yes-display-inline">is a disconnected youth (as defined in clause (ii) of section 51(d)(14)(B)), and</text></paragraph>
<paragraph id="HA87AB66FAC0F48D4968F23E7A06A4CE6"><enum>(2)</enum><text>begins work for the employer after the date of enactment of this section.</text></paragraph></subsection>
<subsection id="HE4FCDD06EE3F4427817C33CFB5E98695"><enum>(c)</enum><header>Termination</header><text>This section shall not apply to taxable years beginning after December 31, 2012.</text></subsection> </section><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H9E28E6745C07424E942C79615D0BB690"><enum>(b)</enum><header>Inclusion in current year business credit</header><text>Section 38(b) of such Code is amended by striking <quote>plus</quote> and inserting a comma at the end of paragraph (34), by striking the period and inserting <quote>, plus</quote> at the end of paragraph (35), and by adding at the end the following new paragraph: </text>
<quoted-block style="OLC" id="H8056CD1DB33644579753997058A82AF0" display-inline="no-display-inline">
<paragraph id="H58630B2F08704B86BD30E25D19BA9C68"><enum>(36)</enum><text display-inline="yes-display-inline">the disconnected youth employment credit determined under section 45R.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection>
<subsection id="H563FACCB03B949F68E0C98455239F4D6"><enum>(c)</enum><header>Table of sections</header><text>The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding after the item relating to section 45Q the following new item:</text>
<quoted-block style="OLC" id="H8B97B1F72D8640479BEFDE2DAA73F77B" display-inline="no-display-inline">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 45R. Disconnected youth employment credit.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H4D31F3A68B564936ABD7B1EB20DDC42A"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2010.</text> </subsection></section>
<enum>III</enum><header>Preference for youth employment in Federal jobs and in the performance of Federal contracts</header>
<section id="H932C6ABCB88F4E23ACD54762088EEE63"><enum>301.</enum><header>Preference for hiring youth park and forestry workers</header><text display-inline="no-display-inline">The Secretary of the Interior shall give preference to individuals that have attained age 16 but not age 25 for jobs that provide services that are determined by the Secretary to be integral to the operations of Federal public lands and parks.</text> </section>
<section id="H48D5FD42F0C44E48A3826847EE77CCF8" display-inline="no-display-inline" section-type="subsequent-section"><enum>302.</enum><header>Preference for Federal contracts with employers offering youth apprenticeships</header>
<subsection id="H40FF313E735643BAA11FF11E34EB4761"><enum>(a)</enum><header>In general</header><text>Notwithstanding title III of the Federal Property and Administrative Services Act of 1949 (41 U.S.C. 251 et seq.), in evaluating a bid or proposal for a contract for the procurement of goods or services, a contracting officer of an executive agency may give preference to an employer for a contract for the procurement of goods or services by the Federal Government if the head of the executive agency determines that—</text>
<paragraph id="HF090C948CC95490DB41146172F85E22D"><enum>(1)</enum><text display-inline="yes-display-inline">the employer will employ, in a program of apprenticeship and in the performance of the contract, individuals who—</text>
<subparagraph id="H35AA054F6384468AA2803CBDA8AD322D" display-inline="no-display-inline"><enum>(A)</enum><text display-inline="yes-display-inline">are disconnected youth (as defined in section 51(d)(14)(B)(ii) of the Internal Revenue Code of 1986 on the date on which the contract is entered into; and</text></subparagraph>
<subparagraph id="HB6F2E75117424F90909A941DD6F1008F"><enum>(B)</enum><text>are domiciled in communities with high unemployment; and</text></subparagraph></paragraph>
<paragraph id="H3D997787613B48EDA271D7FC0C72A541"><enum>(2)</enum><text display-inline="yes-display-inline">the funds made available for such contract are appropriated for fiscal year 2011 under the authority of a law enacted to create jobs in the area of—</text>
<subparagraph id="H06A51F5ACEA64AF693124C285BB99774" display-inline="no-display-inline"><enum>(A)</enum><text>infrastructure;</text></subparagraph>
<subparagraph id="HC0B48CB9A2D2430BA76A1F6AF874D871"><enum>(B)</enum><text>transportation; or</text></subparagraph>
<subparagraph id="H01BFBFCCBA9D44118B908B319B0190AF"><enum>(C)</enum><text>green energy.</text></subparagraph></paragraph> </subsection>
<subsection id="HA973ED6A4196488681836D60DAA29784"><enum>(b)</enum><header>Minimum requirement</header><text>At least 5 percent of the total amount of funds appropriated under the authority of a law described under subsection (a)(2) shall be reserved for contracts with respect to which employers are given preference under subsection (a).</text></subsection> </section>