[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 931 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 931

     To amend the Internal Revenue Code of 1986 to allow the work 
    opportunity credit with respect to certain unemployed veterans.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 10, 2009

   Mr. Nye 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 allow the work 
    opportunity credit with respect to certain unemployed veterans.

    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 ``Veterans Employment Act of 2009''.

SEC. 2. FINDING.

    Congress finds that veterans are an integral part of our society 
and bring an underutilized knowledge base and skill level to the 
workforce.

SEC. 3. CREDIT ALLOWED FOR CERTAIN UNEMPLOYED VETERANS.

    (a) In General.--Subsection (d) of section 51 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(14) Credit allowed for unemployed veterans and hired in 
        2009 or 2010.--
                    ``(A) In general.--Any unemployed veteran who 
                begins work for the employer during 2009 or 2010 shall 
                be treated as a member of a targeted group for purposes 
                of this subpart.
                    ``(B) Unemployed veteran.--For purposes of this 
                paragraph, the term `unemployed veteran' means any 
                veteran (as defined in paragraph (3)(B), determined 
                without regard to clause (ii) thereof) who is certified 
                by the designated local agency as--
                            ``(i) having been discharged or released 
                        from active duty in the Armed Forces during the 
                        period beginning on September 11, 2001, and 
                        ending on December 31, 2010, and
                            ``(ii) being in receipt of unemployment 
                        compensation under State or Federal law for not 
                        less than 4 weeks during the 1-year period 
                        ending on the hiring date.''
    (b) Effective Date.--The amendment made by this section shall apply 
to individuals who begin work for the employer after December 31, 2008.
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