I 111th CONGRESS 2d Session H. R. 5558 IN THE HOUSE OF REPRESENTATIVES June 17, 2010 Ms. Giffords (for herself and Mr. Latham) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL To amend the Internal Revenue Code of 1986 to provide for the eligibility of older workers for the work opportunity credit, and for other purposes.

1.

Short title

This Act may be cited as the Older Americans’ Job Opportunities Blueprint Act of 2010.

2.

Eligibility of older workers for the work opportunity credit

(a)

In General

Section 51(d)(1) of the Internal Revenue Code of 1986 (relating to members of targeted groups) 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 qualified older worker. . (b)

Qualified Older Worker

Section 51(d) of the Internal Revenue Code of 1986 is amended— (1)by redesignating paragraphs (11), (12), (13), and (14) as paragraphs (12), (13), (14), and (15), respectively, and (2)by inserting after paragraph (10) the following new paragraph: (11)

Qualified older worker

The term qualified older worker means any individual who is certified by the designated local agency as being an individual who is age 55 or older and whose income is not more than 400 percent of the poverty line (as defined by the Office of Management and Budget), excluding any income that is unemployment compensation, a benefit received under title XVI of the Social Security Act (42 U.S.C. 1381 et seq.), a payment made to or on behalf of veterans or former members of the Armed Forces under the laws administered by the Secretary of Veterans Affairs, or 25 percent of a benefit received under title II of the Social Security Act (42 U.S.C. 401 et seq.). . (c)

Effective Date

The amendments made this section shall apply to amounts paid or incurred after the date of the enactment of this Act to individuals who begin work for the employer after such date.

3.

Extension of work opportunity credit

(a)

In general

Subparagraph (B) of section 51(c)(4) of the Internal Revenue Code of 1986 (relating to termination) is amended by striking August 31, 2011 and inserting December 31, 2012. (b)

Effective Date

The amendment made this section shall apply to amounts paid or incurred after the date of the enactment of this Act to individuals who begin work for the employer after such date.

4.

National resource center on aging and the workforce

(a)

Establishment

The Secretary of Labor shall award a grant for the establishment and operation of a National Resource Center on Aging and the Workforce to address issues on age and the workforce and to collect, organize, and disseminate information on older workers. (b)

Activities

The Center established under subsection (a) shall— (1)serve as a national information clearinghouse on workforce issues, challenges, and solutions planning for older workers that would serve employers, local communities, and State and local government organizations, as well as other public and private agencies, including providing for the cataloging, organization, and summarizing of existing research, resources, and scholarship relating to older workforce issues; (2)identify best or most-promising practices across the United States that have enjoyed success in productively engaging older Americans in the workforce; (3)create toolkits for employers, trade associations, labor organizations, and non-profit employers that would feature a series of issue papers outlining specific tasks and activities for engaging older individuals in select industries; (4)distribute information to government planners and policymakers, employers, organizations representing and serving older adults, and other appropriate entities through the establishment of an interactive Internet website, the publications of articles in periodicals, pamphlets, brochures, and reports, as well as through national and international conferences and events; and (5)provide targeted and ongoing technical assistance to select units of government, private corporations, and nonprofit organizations. (c)

Authorization of Appropriations

There is authorized to be appropriated such sums as may be available in each fiscal year to carry out this section.