[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 561 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 561

     To amend the Internal Revenue Code of 1986 to extend the work 
            opportunity tax credit with respect to veterans.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 8, 2011

  Mr. Welch 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 extend the work 
            opportunity tax credit with respect to 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 Tax Credit Act 
of 2011''.

SEC. 2. EXTENSION OF WORK OPPORTUNITY TAX CREDIT FOR VETERANS.

    (a) In General.--Subparagraph (B) of section 51(c)(4) of the 
Internal Revenue Code of 1986 is amended by inserting ``(in the case of 
a qualified veteran, December 31, 2014)'' before the period at the end.
    (b) Special Rule for Certain Unemployed Veterans.--Subparagraph (A) 
of section 51(d)(14) of such Code is amended--
            (1) by striking ``unemployed veteran or'', and
            (2) by inserting ``, any unemployed veteran who begins work 
        for the employer during 2009, 2010, 2011, 2012, 2013, or 
        2014,''.
    (c) Effective Date.--
            (1) Subsection (a).--The amendment made by subsection (a) 
        shall apply to individuals who begin work for the employer 
        after December 31, 2011.
            (2) Subsection (b).--The amendments made by subsection (b) 
        shall apply to individuals who begin work for the employer 
        after December 31, 2010.
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