I
111th CONGRESS
2d Session
H. R. 5400
IN THE HOUSE OF REPRESENTATIVES
May 25, 2010
Mr. Walz (for himself and Mr. Boozman) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to extend the work opportunity credit to certain recently discharged veterans.
Short title
This Act may be cited as the
Veteran Employment Transition Act of
2010
.
Work opportunity credit for certain recently discharged veterans
In general
Subparagraph (A) of section 51(d)(3) of the Internal
Revenue Code of 1986 is amended by striking means any veteran
and all that follows and inserting means any recently discharged veteran
and any disadvantaged veteran.
Recently discharged veteran; disadvantaged veteran
Paragraph (3) of section 51(d) of the Internal Revenue Code of 1986 is amended—
by redesignating subparagraphs (B) and (C) as subparagraphs (D) and (E), respectively, and
by inserting after subparagraph (A) the following new subparagraphs:
Recently discharged veteran
For purposes of subparagraph (A), the term recently discharged veteran means—
any individual who has served on active duty (other than active duty for training) in the Armed Forces of the United States for more than 180 total days (whether consecutive or not),
any individual who has been discharged or released from active duty in the Armed Forces of the United States for a service-connected disability, and
any member of the National Guard who has served for more than 180 total days (whether consecutive or not) of—
active duty (within the meaning of title 32, United States Code) other than for training,
full-time National Guard duty (within the meaning of such title 32) other than for training,
duty, other than inactive duty or duty for training, in State status (within the meaning of such title 32), or
any combination of duty described in subclause (I), (II), or (III),
Disadvantaged veteran
For purposes of subparagraph (A), the term disadvantaged veteran means any veteran who is certified by the designated local agency as—
being a member of a family receiving assistance under a supplemental nutrition assistance program under the Food and Nutrition Act of 2008 for at least a 3-month period ending during the 12-month period ending on the hiring date, or
entitled to compensation for a service-connected disability, and—
having a hiring date which is not more than 1 year after having been discharged or released from active duty in the Armed Forces of the United States, or
having aggregate periods of unemployment during the 1-year period ending on the hiring date which equal or exceed 6 months.
.
Conforming amendments
Section 51 of the Internal Revenue Code of 1986 is amended—
by striking
(d)(3)(A)(ii)
in paragraph (3) of subsection (b) and inserting
(d)(3)(C)(ii)
,
by striking
For purposes of subparagraph (A)
each place it appears in
subparagraphs (D) and (E) of subsection (d)(3), as redesignated by subsection
(b), and inserting For purposes of subparagraph (C)
,
by adding at the end of paragraph (13) of subsection (d) the following new subparagraph:
Pre-screening of recently discharged veterans
In general
For purposes of subparagraph (A), the term pre-screening notice shall include any documentation provided to an individual by the Department of Defense or the National Guard upon release or discharge from the Armed Forces or from service in the National Guard which includes information sufficient to establish that such individual is a recently discharged veteran.
Additional certification not required
Subparagraph (A) shall be applied without regard to clause (ii)(II) thereof in the case of a recently discharged veteran who provides to the employer documentation described in clause (i).
,
by inserting
who begins work for the employer after December 31, 2008, and before the
date of the enactment of the Veteran
Employment Transition Act of 2010,
after Any
unemployed veteran
in subparagraph (A) of subsection (d)(14),
and
by inserting a
comma after during 2009 or 2010
in subparagraph (A) of
subsection (d)(14).
Effective date
The amendments made by subsections (a), (b), and (c) shall apply to individuals whose hiring date (as defined in section 51(d)(11) of the Internal Revenue Code of 1986) is on or after the date of the enactment of this Act.
Department of Defense documentation
In general
The Department of Defense and the National Guard, as applicable, shall provide—
to each individual who is discharged or released from active duty in the Armed Forces of the United States on or after the date of the enactment of this Act; and
to each member of the National Guard who is released from duty described in section 51(d)(3)(B)(iii) of the Internal Revenue Code of 1986 (as added by this Act) on or after the date of the enactment of this Act;
Informational briefing
In the case of an individual who is discharged or released from duty described in subparagraph (A) or (B) of paragraph (1) after the date of the enactment of this Act, the Department of Defense or the National Guard, whichever is applicable, shall provide a briefing to such individual before or at the time of such discharge or release to inform such individual of the credit for employment of recently discharged veterans under section 51 of the Internal Revenue Code of 1986.
Request for documentation
The Department of Defense or the National Guard, whichever is applicable, shall provide upon request the documentation described in paragraph (1) to any individual who is discharged or released from duty described in subparagraph (A) or (B) of paragraph (1) during the 5-year period preceding and including the date of the enactment of this Act.
Instructions for use of work opportunity credit
The documentation described in this paragraph is a document which includes—
instructions for an individual to ensure treatment as a recently discharged veteran for purposes of section 51(d)(3)(B) of the Internal Revenue Code of 1986 (as added by this Act),
instructions for employers detailing the use of the credit under such section 51 with respect to such individual, and
the dates during which the credit under such section 51 is available.
