[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2082 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2082

     To amend the Internal Revenue Code of 1986 to modify the work 
                          opportunity credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 1, 2011

Mr. Schock (for himself and Mr. Rangel) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addition 
  to the Committee on Armed Services, 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 modify the work 
                          opportunity credit.

    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 ``Work Opportunity Credit Improvements 
Act''.

SEC. 2. THREE-YEAR EXTENSION OF WORK OPPORTUNITY TAX CREDIT.

    (a) In General.--Subparagraph (B) of section 51(c)(4) of the 
Internal Revenue Code of 1986 is amended by striking ``December 31, 
2011'' and inserting ``December 31, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to individuals who begin work for the employer after December 31, 2011.

SEC. 3. ALTERNATIVE CERTIFICATION FOR CERTAIN TARGETED GROUPS.

    (a) In General.--Paragraph (13) of section 51(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subparagraph:
                    ``(D) Alternative certification for certain 
                targeted groups.--Notwithstanding subparagraph (A), in 
                the case of a recently discharged veteran, a qualified 
                ex-felon, a designated community resident, a vocational 
                rehabilitation referral, a qualified summer youth, or a 
                qualified SSI recipient, an individual shall be treated 
                as having been certified by the local designated agency 
                as a member of a targeted group if the employer--
                            ``(i) prior to filing a return of tax on 
                        which the employer claims a credit with respect 
                        to such individual, obtains such documentation 
                        relating to the requirements for the targeted 
                        group of which the individual is a member as 
                        would be required by the designated local 
                        agency to be submitted for certification under 
                        subparagraph (A)(i),
                            ``(ii) meets the pre-screening requirement 
                        of subparagraph (A)(ii)(I), and
                            ``(iii) maintains such records relating to 
                        such individual as the Secretary shall by 
                        regulation prescribe.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to individuals whose hiring date (as defined in section 51(d)(11) 
of the Internal Revenue Code of 1986) is on or after the date of the 
enactment of this Act.

SEC. 4. WORK OPPORTUNITY CREDIT FOR CERTAIN RECENTLY DISCHARGED 
              VETERANS.

    (a) In General.--Subparagraph (A) of section 51(d)(3) of the 
Internal Revenue Code of 1986 is amended by striking ``means any 
veteran'' and all that follows and inserting ``means any recently 
discharged veteran and any veteran receiving specified benefits.''
    (b) Recently Discharged Veteran; Veteran Receiving Specified 
Benefits.--Paragraph (3) of section 51(d) of such Code is amended--
            (1) by redesignating subparagraphs (B) and (C) as 
        subparagraphs (D) and (E), respectively, and
            (2) by inserting after subparagraph (A) the following new 
        subparagraphs:
                    ``(B) Recently discharged veteran.--For purposes of 
                subparagraph (A), the term `recently discharged 
                veteran' means--
                            ``(i) any individual who has served on 
                        active duty (other than active duty for 
                        training) in the Armed Forces of the United 
                        States for more than 180 days,
                            ``(ii) any individual who has been 
                        discharged or released from active duty in the 
                        Armed Forces of the United States for a 
                        service-connected disability, and
                            ``(iii) any member of the National Guard 
                        who has served for more than 180 consecutive 
                        days of--
                                    ``(I) active duty (within the 
                                meaning of title 32, United States 
                                Code) other than for training,
                                    ``(II) full-time National Guard 
                                duty (within the meaning of such title 
                                32) other than for training,
                                    ``(III) duty, other than inactive 
                                duty or duty for training, in State 
                                status (within the meaning of such 
                                title 32), or
                                    ``(IV) any combination of duty 
                                described in subclause (I), (II), or 
                                (III),
                        who has been discharged or released from such 
                        duty at any time during the 5-year period 
                        ending on the hiring date. Such term shall not 
                        include any veteran who begins work for the 
                        employer before the date of the enactment of 
                        this Act.
                    ``(C) Veteran receiving specified benefits.--For 
                purposes of subparagraph (A), the term `veteran 
                receiving specified benefits' means any veteran who is 
                certified by the designated local agency as--
                            ``(i) being a member of a family receiving 
                        assistance under a supplemental nutrition 
                        assistance program under the Food and Nutrition 
                        Act of 2008 for at least a 3-month period 
                        ending during the 12-month period ending on the 
                        hiring date, or
                            ``(ii) entitled to compensation for a 
                        service-connected disability, and--
                                    ``(I) having a hiring date which is 
                                not more than 1 year after having been 
                                discharged or released from active duty 
                                in the Armed Forces of the United 
                                States, or
                                    ``(II) having aggregate periods of 
                                unemployment during the 1-year period 
                                ending on the hiring date which equal 
                                or exceed 6 months.''.
    (c) Conforming Amendments.--Section 51 of the such Code is 
amended--
            (1) by striking ``(d)(3)(A)(ii)'' in paragraph (3) of 
        subsection (b) and inserting ``(d)(3)(C)(ii)'',
            (2) by striking ``For purposes of subparagraph (A)'' in 
        subparagraphs (D) and (E) of subsection (d)(3), as redesignated 
        by subsection (b), and inserting ``For purposes of subparagraph 
        (C)'', and
            (3) by adding at the end of paragraph (13) of subsection 
        (d), as amended by this Act the following new subparagraph:
                    ``(E) Pre-screening of recently discharged 
                veterans.--
                            ``(i) In general.--For purposes of 
                        subparagraph (A), the term `pre-screening 
                        notice' shall include any documentation 
                        provided to an individual by the Department of 
                        Defense or the National Guard upon release or 
                        discharge from the Armed Forces or from service 
                        in the National Guard which includes 
                        information sufficient to establish that such 
                        individual is a recently discharged veteran.
                            ``(ii) Additional certification not 
                        required.--Subparagraph (A) shall be applied 
                        without regard to clause (ii)(II) thereof in 
                        the case of a recently discharged veteran who 
                        provides to the employer documentation 
                        described in clause (i).''.
    (d) Effective Date.--The amendments made by subsections (a), (b), 
and (c) shall apply to individuals whose hiring date (as defined in 
section 51(d)(11) of the Internal Revenue Code of 1986) is on or after 
the date of the enactment of this Act.
    (e) Department of Defense Documentation.--
            (1) In general.--The Department of Defense and the National 
        Guard, as applicable, shall provide--
                    (A) to each individual who is discharged or 
                released from active duty in the Armed Forces of the 
                United States on or after the date of the enactment of 
                this Act; and
                    (B) to each member of the National Guard who is 
                released from duty described in section 
                51(d)(3)(B)(iii) of the Internal Revenue Code of 1986 
                (as added by this Act) on or after the date of the 
                enactment of this Act;
        in addition to the documentation which, without regard to this 
        subsection, is provided at the time of such discharge or 
        release, documentation described in paragraph (4). If the 
        documentation which is provided without regard to this 
        subsection at the time of the discharge or release described in 
        the preceding sentence does not include information sufficient 
        to satisfy the requirements of section 51(d)(13)(D)(i) of the 
        Internal Revenue Code of 1986 (as added by this Act), the 
        Department of Defense or the National Guard, whichever is 
        applicable, shall provide additional documentation which 
        includes such information.
            (2) Informational briefing as part of preseparation 
        counseling.--In the case of an individual who is discharged or 
        released from duty described in subparagraph (A) or (B) of 
        paragraph (1) after the date of the enactment of this Act, the 
        Department of Defense or the National Guard, whichever is 
        applicable, shall inform such individual, as a part of the 
        individual preseparation counseling required by section 1142 of 
        title 10, United States Code, of the credit for employment of 
        recently discharged veterans under section 51 of the Internal 
        Revenue Code of 1986.
            (3) Request for documentation.--The Department of Defense 
        or the National Guard, whichever is applicable, shall provide 
        upon request the documentation required by paragraph (1) to any 
        individual or a third party authorized by the individual who is 
        discharged or released from duty described in subparagraph (A) 
        or (B) of such paragraph during the 5-year period preceding and 
        including the date of the enactment of this Act.
            (4) Instructions for use of work opportunity credit.--The 
        documentation described in this paragraph is a document which 
        includes--
                    (A) instructions for an individual to ensure 
                treatment as a recently discharged veteran for purposes 
                of section 51(d)(3)(B) of the Internal Revenue Code of 
                1986 (as added by this Act),
                    (B) instructions for employers detailing the use of 
                the credit under such section with respect to such 
                individual, and
                    (C) the dates during which the credit under such 
                section is available.
        Such instructions shall be developed in collaboration with the 
        Internal Revenue Service.

SEC. 5. INCENTIVES TO HIRE HIGH-RISK YOUTHS.

    (a) In General.--Subparagraph (A) of section 51(d)(14) of the 
Internal Revenue Code of 1986 is amended--
            (1) by striking ``or disconnected youth'', and
            (2) by inserting ``, or any high-risk youth who so begins 
        work during 2009, 2010, 2011, 2012, 2013, or 2014,'' after 
        ``during 2009 or 2010''.
    (b) Conforming Amendments.--
            (1) Clause (ii) of section 51(d)(14)(B) of such Code is 
        amended--
                    (A) by striking ``disconnected youth'' and 
                inserting ``high-risk youth'', and
                    (B) by striking ``Disconnected youth'' in the 
                heading thereof and inserting ``High-risk youth''.
            (2) The heading for section 51(d)(14) of such Code is 
        amended by striking ``disconnected youth'' in the heading 
        thereof and inserting ``high-risk youth''.
    (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after December 31, 
2010.
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