[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3384 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 3384

To amend the Internal Revenue Code of 1986 to provide a tax credit for 
                  the employment of wounded warriors.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            November 4, 2011

Mr. Heinrich (for himself and Mr. Lujan) 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 provide a tax credit for 
                  the employment of wounded warriors.

    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 ``Wounded Warriors Employment 
Opportunity Act of 2011''.

SEC. 2. WOUNDED WARRIORS WORK OPPORTUNITY TAX CREDITS.

    (a) In General.--Paragraph (3) of section 51(b) of the Internal 
Revenue Code of 1986 is amended by striking ``subsection 
(d)(3)(A)(ii))'' and inserting ``subsection (d)(3)(A)(ii) ($24,000 per 
year in the case of any individual who is a qualified veteran by reason 
of subsection (d)(3)(A)(ii)(II) for taxable years ending before January 
1, 2017)''.
    (b) Simplified Certification.--Section 51(d) of the Internal 
Revenue Code of 1986 is amended by adding a new paragraph (15) as 
follows--
            ``(15) Credit allowed for unemployed disabled veterans.--
                    ``(A) In general.--Any qualified veteran under 
                paragraph (3)(A)(ii)(II) will be treated as certified 
                by the designated local agency as having aggregate 
                periods of unemployment if the veteran is certified by 
                the designated local agency as being in receipt of 
                unemployment compensation under State or Federal law 
                for not less than 6 months during the 1-year period 
                ending on the hiring date.
                    ``(B) Regulatory authority.--The Secretary in his 
                discretion may provide alternative methods for 
                certification.''.
    (c) Effective Date.--The amendment made by this section shall apply 
to individuals who begin work for the employer after the date of the 
enactment of this Act.
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