[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 3409 Introduced in Senate (IS)]

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114th CONGRESS
  2d Session
                                S. 3409

   To amend the Internal Revenue Code of 1986 to include foster care 
  transition youth as members of a targeted group for purposes of the 
                        work opportunity credit.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 28, 2016

 Mr. Casey (for himself and Mr. Cardin) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to include foster care 
  transition youth as members of a targeted group for purposes of 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 ``Improved Employment Outcomes for 
Foster Youth Act of 2016''.

SEC. 2. INCLUSION OF FOSTER CARE TRANSITION YOUTH FOR PURPOSES OF WORK 
              OPPORTUNITY CREDIT.

    (a) In General.--Paragraph (1) of section 51(d) of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of 
subparagraph (I), by striking the period at the end of subparagraph (J) 
and inserting ``, or'', and by adding at the end the following new 
subparagraph:
                    ``(K) a qualified foster care transition youth.''.
    (b) Qualified Foster Care Transition Youth.--Subsection (d) of 
section 51 of the Internal Revenue Code of 1986 is amended by adding at 
the end the following new paragraph:
            ``(16) Qualified foster care transition youth.--The term 
        `qualified foster care transition youth' means any individual 
        who is certified by the designated local agency as--
                    ``(A) not having attained age 27 as of the hiring 
                date, and
                    ``(B) having been in foster care (as such term is 
                used in section 477 of the Social Security Act) at any 
                time after the individual attained the younger of--
                            ``(i) age 16, or
                            ``(ii) the age specified in subsection 
                        (a)(7) of such section.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to individuals who begin work for the employer after 
the date of the enactment of this Act.
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