1.Short title; table of
contents
(a)This Act may be
referred to as Saving America’s Youth: the Youth Employment
Act of 2011
or SAY
YEA
.
(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. 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 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="H033F2AA3894F49C0A30E14F54EE50CC7"><enum>101.</enum><header>Definition of
disconnected youth</header><text display-inline="no-display-inline">Subtitle D
of title I 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 display-inline="no-display-inline" id="H8CF25834433B49209672B622CBABB568" style="OLC">
<section id="HB07CB5A217E24A3C8FF360F42E504E03"><enum>165.</enum><header>Definition of
disconnected youth</header><text display-inline="no-display-inline">For
purposes of this subtitle, the term <term>disconnected youth</term> has the
meaning given such term by section 51(d)(14)(B)(ii) of the Internal Revenue
Code of 1986, except that subclause (I) of such section shall be applied by
substituting <quote>22</quote> for
<quote>25</quote>.</text>
</section><after-quoted-block>.</after-quoted-block></quoted-block>
</section><section id="HD986E63F5D4B47F68151DEEFA83D772E"><enum>102.</enum><header>New programs
for employment of disconnected youth and other workers</header><text display-inline="no-display-inline">Subtitle D of title I 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="HBAA406774EF8440DB1474B928CDC24CF">
<section display-inline="no-display-inline" id="H9FE9B68F07A04208B81448B656B26774" section-type="subsequent-section"><enum>173B.</enum><header>Summer jobs for
disconnected youth</header>
<subsection id="H19AC14E388164029AD6C952C7FFB06CC"><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="H1D3214AB9B684FC18036C21F773F7589"><enum>(b)</enum><header>Allotment</header><text>An
allotment under this section shall be made on the basis of the relative number
of individuals who satisfy the certification criteria for disconnected youth in
each State, compared to the total number of such individuals in all
States.</text>
</subsection></section><section id="H77E56CD2ADA5489F866AAEA1C13BE74E"><enum>173C.</enum><header>State
employment programs</header>
<subsection id="HDC1B2F5A4176409C90DC912DE6A253EF"><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="H67E2E43A29004054BF80DC02A14AECB3"><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="HB7E33F4B57654EB2A4FBD2A2459DA469"><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="H950B62B24B574166B690F4FB010EE905"><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="HE84CD43AFC7B4432BA6F47D66EE5C267"><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 display-inline="no-display-inline" id="HEFD20F612F7044F8B486ECB9151EC07B"><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="H903898EBF4C94BA7ADA0AB2B8AE572D8"><enum>(b)</enum><header>Maximum
grant</header><text display-inline="yes-display-inline">A grant awarded to a
State under subsection (a) shall not exceed $100,000,000.</text>
</subsection></section><section id="H80618DF394344970BCA2451A963D1649"><enum>173D.</enum><header>On-the-job
training for disconnected youth</header>
<subsection id="H48ECB0EFA1C74B8690823863474C0A6B"><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="H46F33B93F86143179B37D67D1B14F024"><enum>(b)</enum><header>Eligible
on-the-Job training program</header>
<paragraph id="H482409072A6443768CA3B2DF5B534220"><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="HECFC77E7D64B4FE4886B6AF695FDA8F5"><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="HA65DD3C21E73429FBE70AC0FA7DAA604"><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="HF5C59BFBFAD94A30917AFCB4C9B47690"><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="H243F54F8E74A4FBA9C0B02C258502E36"><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="HC910BAE5BCB242B38A2BD8D2977CF8DD"><enum>(A)</enum><text>a faith-based
organization;</text>
</subparagraph><subparagraph id="HB5B165B962B44455AD227D40BA81CE11"><enum>(B)</enum><text>a public sector
organization; or</text>
</subparagraph><subparagraph id="H2B2E6DAFA47341C996F7FEFF1F7C980F"><enum>(C)</enum><text>a private
employer.</text>
</subparagraph></paragraph></subsection><subsection id="HF406BB79E36147808C72111D42E06056"><enum>(c)</enum><header>Allotments and
grants for programs for on-the-Job training</header>
<paragraph id="H78E4348F2A5D456387454AAF4E572555"><enum>(1)</enum><header>Allotment among
States</header>
<subparagraph id="H9DFB1624CF8E418FB67AC4B1AE394FD2"><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="H1D8E44C772084AB4A5AA9190BA6065C8"><enum>(i)</enum><text>references in such
subparagraphs (B) and (C) 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="H260EFB331DD3425FB2A36D6FD6D59142"><enum>(ii)</enum><text>references in
such subparagraph (C) to disadvantaged youth shall be treated as references to
individuals who satisfy the certification criteria for disconnected
youth.</text>
</clause></subparagraph><subparagraph id="H9BD1D0C34AFD40208F6C252F59F035EF"><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="H9D93C315A31E44BB990D49996AFFE7EA"><enum>(i)</enum><text>to
such section, shall be treated as references to subsection (a) of this section;
and</text>
</clause><clause id="H2858D66ED28049068CD112AD0FA6FEC3"><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="HF0E01A622453407CA0CE18EAA19D33BC"><enum>(2)</enum><header>Within State
allocation</header>
<subparagraph id="H208C8E24C91A47C7A8A0FD2149C6A878"><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) and (3) of
section 128(b) shall apply, except that references in such paragraphs to
disadvantaged youth shall be considered to be references to individuals who
satisfy the certification criteria for disconnected youth.</text>
</subparagraph><subparagraph id="HF83DD59D9C1C4180BCDD5447037106D2"><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="H06A5AF95026A49C0A41CEA0ADF0575CF"><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="HA3AD4A72EDCC4DFFB9AF8955C225310F"><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="H47C6E14E67F44345A739E6C2515AA7D0"><enum>103.</enum><header>National public
service employment program</header><text display-inline="no-display-inline">Subtitle D of title I 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>
<quoted-block display-inline="no-display-inline" id="H1DA1CED4D1C54FB5B11F0CC97A20F076" style="OLC">
<section id="H20F485E0E0B4416EB90A031D15AB1296"><enum>173E.</enum><header>National
public service employment program</header>
<subsection id="H31E08FE6328242D0B7B76A99EF9055EB"><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="HA68E80F5B94D4213B1C9345F0CA05FF7"><enum>(1)</enum><text display-inline="yes-display-inline">parks;</text>
</paragraph><paragraph id="H35950E7B42374467BA30BFC8F1E02770"><enum>(2)</enum><text display-inline="yes-display-inline">roads; and</text>
</paragraph><paragraph id="H7CF96D99B5EE41FBAABB1353F97D3EC6"><enum>(3)</enum><text display-inline="yes-display-inline">education, including—</text>
<subparagraph id="HACF8CC2BB95244C08B43B14DA07BFB8C"><enum>(A)</enum><text display-inline="yes-display-inline">schools; and</text>
</subparagraph><subparagraph id="H5EDC1E152F7E4805A89FFD083B6E1EC4"><enum>(B)</enum><text>after-school
programs.</text>
</subparagraph></paragraph></subsection><subsection display-inline="no-display-inline" id="H4458FCF037E2488DAE0542B3743FE53F"><enum>(b)</enum><header>Priority</header><text>Priority
for jobs under this section shall be given to—</text>
<paragraph id="H27F218D93F58459BBE609497073EE978"><enum>(1)</enum><text display-inline="yes-display-inline">disconnected youth;</text>
</paragraph><paragraph id="H0DFB43525FEB4AEABE4B4A7169A55C33"><enum>(2)</enum><text>low-income
individuals; and</text>
</paragraph><paragraph id="HBB49DAB022D7434185E343FB8364EBE7"><enum>(3)</enum><text>the long-term
unemployed.</text>
</paragraph></subsection><subsection display-inline="no-display-inline" id="H1B626374ACE844B38C11F24648843981"><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="H8489AC0D1D274E1BBA0C8C628A1E101E"><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 display-inline="no-display-inline" id="H355B47244A1E431F9381C37857196314" style="OLC">
<subsection id="H4FC7A6ECA81C44EB9E63454E28080272"><enum>(d)</enum><header>Summer jobs for
disconnected 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="H21335C76AD71494DB8B642CF56B59601"><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, $1,000,000,000 to carry out section
173C.</text>
</subsection><subsection id="H9DB6D0A13DE24EAFA37EAC643927D7F6"><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, $500,000,000 to carry out section 173D.</text>
</subsection><subsection id="HE6691BECED984C768F6C4B945BAC5F79"><enum>(g)</enum><header>National public
service employment program</header><text>There is authorized to be appropriated
to the President $3,000,000,000 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="HCCB65B11CF8E427983ECC3CEC7C9CDB6"><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>December 31,
2011</quote> and inserting <quote>December 31, 2016</quote>.</text>
</section><section display-inline="no-display-inline" id="HBFDFD9B41DB64873A664A78D23604CE4" section-type="subsequent-section"><enum>202.</enum><header>Expansion of
eligibility for work opportunity tax credit</header>
<subsection id="HFB885F6341F34CFCA6BC00477DF02103"><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 display-inline="no-display-inline" id="H5F25F31C372149AD81CC7C47E7EDBC9D"><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="HF3AA2CB8BD724E41A7B80FECB38E8D73"><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="HBF10E5F0884C4629BE7A10B931DD16BD"><enum>(b)</enum><header>Qualified Title
I–B youth services recipients</header>
<paragraph id="HD20BA5D86E2A4C7F9CA6EA3AF212FC40"><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 display-inline="no-display-inline" id="H2CCEAA1F0C3D44008E2568BAFA7C905F" style="OLC">
<subparagraph id="HFDD0F4AAB9BA4CCA9B16D7AB20E8ED15"><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="H1F92DC94C21447968A9EC468BBD79D25"><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 display-inline="no-display-inline" id="HE5C656581B87466AAB98117E7D78B81A" style="OLC">
<paragraph id="H77FEA69410D8486D94BB1ABE3698B4DE"><enum>(15)</enum><header>Qualified Title
I–B youth services recipient</header><text display-inline="yes-display-inline">The term <term>qualified Title I–B youth
services recipient</term> 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="HD14CA3441425402286DAEB691E71FE32"><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="H0CA7EE24C65144E5ADD499A54C19BD68"><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="H807A760974DA478D9942FFBC4483DE9A"><enum>(2)</enum><text>by amending
paragraph (4) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H49CAAFDEB7A444CDB389B2275B29FA5A" style="OLC">
<paragraph id="H8E0042E4E4D243DCB442CCCA9BF78EE0"><enum>(4)</enum><header>Qualified
ex-offender</header><text display-inline="yes-display-inline">The term
<term>qualified ex-offender</term> 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="HB76CD873DAD54266B04A54BB3B048DB8"><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="H2DB4577CF3514816976BBF867678E796"><enum>(B)</enum><text>as being on parole
or on probation for such conviction, or</text>
</subparagraph><subparagraph id="H9ED274A6BA3D4A3488470D0F46E600DF"><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="H1A7E54E22DCB4EB1998B55ED847B60B5"><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="HBF1342A21D4C4344B891A0D3A7D3FD36"><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="HE00E0C516CF74F92B076BB23D5468AEF"><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="HFBC090DE1E7F43FCB578CB51AC09756A"><enum>(3)</enum><text display-inline="yes-display-inline">in subsection (e)—</text>
<subparagraph id="H2E5168B7431242DEBF65F0BC14BF793F"><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="HB0E70FC85E704BE298F90C509F7BDF45"><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="HF7AF5A6F2CC1490EB9895BECC26744D5"><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="H31872E2E1AC940278E987545B4A4B885"><enum>(4)</enum><text>in paragraph (1)
of subsection (h)—</text>
<subparagraph id="H6C727CB1C34B4051BD6303EEC1269267"><enum>(A)</enum><text>in subparagraph
(A) by striking <quote>$6,000</quote> and inserting <quote>$12,000</quote>;
and</text>
</subparagraph><subparagraph id="HCBA70C3558C1489FA24A867552E906ED"><enum>(B)</enum><text>in subparagraph
(B) by striking <quote>$500</quote> and inserting <quote>$1,000</quote>.</text>
</subparagraph></paragraph></subsection><subsection id="HBFCB02EE99754F3AB2D19F5ECDC6E999"><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="H5561A315548E41369C79C3F1F0ED7501"><enum>203.</enum><header>Extension of
empowerment zone designations</header>
<subsection display-inline="no-display-inline" id="H38795C3ABE03451C9BA444462340CD17"><enum>(a)</enum><header>Extension of
empowerment zone designations</header><text>Subparagraph (A) of section
1391(d)(1) of the Internal Revenue Code of 1986 is amended to read as
follows:</text>
<quoted-block display-inline="no-display-inline" id="H54F9AAF0A4A14A3D8913F20176C4554B" style="OLC">
<subparagraph id="H4A85F8E92D43405781D6A225207C3834"><enum>(A)</enum><text display-inline="yes-display-inline">in the case of an enterprise community, the
close of the 10th calendar year beginning on or after such date of
designation,</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H847EB85603684C3A8B414671ADFDBEDB"><enum>(b)</enum><header>Effective
date</header><text display-inline="yes-display-inline">The amendment made by
subsection (a) shall take effect as if included in the amendments made by
section 753 of the Tax Relief, Unemployment Insurance Reauthorization, and Job
Creation Act of 2010 (Public Law 111–312).</text>
</subsection></section><section id="H70E354B7602C421E8875C491757DDFD8"><enum>204.</enum><header>Disconnected
youth employment credit</header>
<subsection id="HCAEED8773C37498E82E06C2AA8783D3D"><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 display-inline="no-display-inline" id="HD3E6B1589773407A975F74B3CC46E712" style="OLC">
<section id="H15685E2FE0EE4E1C973F9FF5207567CB"><enum>45S.</enum><header>Disconnected
youth employment credit</header>
<subsection id="H453FE5350EFC47BCB3FE00E1011E67A0"><enum>(a)</enum><header>Amount of
credit</header><text display-inline="yes-display-inline">For purposes of
section 38, the amount of the disconnected 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="HD8F36DB86BC4498CA4F61C8508912382"><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="H011B038AF9544DF091A7BE1C6A280E66"><enum>(2)</enum><text>$3,000.</text>
</paragraph></subsection><subsection id="H8DD609BEDF22431B81F38946FAC82AC4"><enum>(b)</enum><header>Qualified
employee</header><text>For purposes of this section, the term <term>qualified
employee</term> means an any employee of an employer if the employee—</text>
<paragraph id="H8D607A8D65AE41119B0E75823707FE4A"><enum>(1)</enum><text display-inline="yes-display-inline">is a disconnected youth (as defined in
clause (ii) of section 51(d)(14)(B), except that subclause (I) of such clause
shall be applied by substituting <quote>22</quote> for <quote>25</quote>),
and</text>
</paragraph><paragraph id="HAF7941DBEAF64C28A94FEF59FF821E18"><enum>(2)</enum><text>begins work for
the employer after the date of enactment of this section.</text>
</paragraph></subsection><subsection id="H6759C98BFB7C406EB63E8A856FFB2D84"><enum>(c)</enum><header>Termination</header><text>This
section shall not apply to taxable years beginning after December 31,
2013.</text>
</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H85B66500C26846C3A149157CA39699AD"><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 (35), by striking the period and inserting <quote>, plus</quote> at
the end of paragraph (36), and by adding at the end the following new
paragraph:</text>
<quoted-block display-inline="no-display-inline" id="HBAA69FB6FE3D4266A644BA2A39AD91ED" style="OLC">
<paragraph id="HC1E18239ABA949B8BD94745351D15176"><enum>(37)</enum><text display-inline="yes-display-inline">the disconnected youth employment credit
determined under section
45S.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H62C9831D36044D8B827004FE899C5255"><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 display-inline="no-display-inline" id="H205D04D954AC4DBDACAA710042FC6F8F" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">Sec. 45S. Disconnected youth employment
credit.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H702A863D62C743148EF051CA59A59C2F"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2011.</text>
</subsection></section><enum>III</enum><header>Preference for
youth employment in Federal jobs and in the performance of Federal
contracts</header>
<section id="HE1B7CC223743458A80DDCB147606C876"><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 22 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 display-inline="no-display-inline" id="H06719B2ACD7B4079A32B8EA5D053F9FA" section-type="subsequent-section"><enum>302.</enum><header>Preference for
Federal contracts with employers offering youth apprenticeships</header>
<subsection id="HF71416389F5B4F19A3E117F13456514F"><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="H9A2CF626C1EB4BDAB7675ED12257C673"><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 display-inline="no-display-inline" id="H9D9D79E842C945E0940AA4BE6A281DF0"><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, except that
subclause (I) of such section shall be applied by substituting
<quote>22</quote> for <quote>25</quote>) on the date on which the contract is
entered into; and</text>
</subparagraph><subparagraph id="H15391C41762644558CEFC26A3096B81D"><enum>(B)</enum><text>are domiciled in
communities with high unemployment; and</text>
</subparagraph></paragraph><paragraph id="HAE21C082CD7744DE98139BF818B645A0"><enum>(2)</enum><text display-inline="yes-display-inline">the funds made available for such contract
are appropriated for fiscal year 2012 under the authority of a law enacted to
create jobs in the area of—</text>
<subparagraph display-inline="no-display-inline" id="HF7CFCB40701B456A9F6597279AE090BD"><enum>(A)</enum><text>infrastructure;</text>
</subparagraph><subparagraph id="H4277F0D9DB6140CC8D5676D16F186BDB"><enum>(B)</enum><text>transportation;
or</text>
</subparagraph><subparagraph id="H27B2D6177CC342E496F5215F4316C89E"><enum>(C)</enum><text>green
energy.</text>
</subparagraph></paragraph></subsection><subsection id="HF945621394564AD7870D7D102E83FFF6"><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>