[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 413 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 413

     To amend the Internal Revenue Code of 1986 to allow the work 
 opportunity credit to small businesses which hire individuals who are 
members of the Ready Reserve or National Guard, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 9, 2019

 Ms. Plaskett 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 allow the work 
 opportunity credit to small businesses which hire individuals who are 
members of the Ready Reserve or National Guard, and for other purposes.

    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 ``Hire A Hero Act of 2019''.

SEC. 2. WORK OPPORTUNITY CREDIT TO SMALL BUSINESSES FOR HIRING MEMBERS 
              OF READY RESERVE OR NATIONAL GUARD.

    (a) In General.--Section 51(d)(1) 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) in the case of an eligible employer (as 
                defined in section 408(p)(2)(C)(i)), an individual who 
                is a member of--
                            ``(i) the Ready Reserve (as described in 
                        section 10142 of title 10, United States Code), 
                        or
                            ``(ii) the National Guard (as defined in 
                        section 101(c)(1) of title 10, United States 
                        Code).''.
    (b) Effective Date.--
            (1) In general.--The amendment made by this section shall 
        apply to wages paid or incurred after the date of the enactment 
        of this Act in taxable years ending after such date.
            (2) Current employees covered by credit.--For purposes of 
        applying section 51 of the Internal Revenue Code of 1986, 
        individuals described in section 51(d)(1)(K) of such Code, as 
        added by this section, who are employed by an eligible employer 
        (as defined in section 408(p)(2)(C)(i) of such Code) on the 
        date of the enactment of this Act shall be treated as beginning 
        work for such employer on such date.

SEC. 3. PERMANENT EXTENSION OF WORK OPPORTUNITY CREDIT FOR EMPLOYERS 
              HIRING QUALIFIED VETERANS AND MEMBERS OF READY RESERVE 
              AND NATIONAL GUARD.

    (a) In General.--Section 51(c)(4) of the Internal Revenue Code of 
1986 is amended by inserting ``(other than any individual described in 
subparagraph (B) or (K) of subsection (d)(1))'' after ``individual''.
    (b) Effective Date.--The amendment made by this section shall apply 
to individuals who begin work for the employer after December 31, 2018.
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