I 112th CONGRESS 1st Session H. R. 3384 IN THE HOUSE OF REPRESENTATIVES November 4, 2011 Mr. Heinrich (for himself and Mr. Luján) 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.

1.

Short title

This Act may be cited as the Wounded Warriors Employment Opportunity Act of 2011.

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.