[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3044 Introduced in Senate (IS)]
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117th CONGRESS
1st Session
S. 3044
To amend the Internal Revenue Code of 1986 to include individuals
receiving Social Security Disability Insurance benefits under the work
opportunity credit and to increase the work opportunity credit for
vocational rehabilitation referrals, qualified SSI recipients, and
qualified SSDI recipients.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
October 21, 2021
Mr. Casey 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 individuals
receiving Social Security Disability Insurance benefits under the work
opportunity credit and to increase the work opportunity credit for
vocational rehabilitation referrals, qualified SSI recipients, and
qualified SSDI recipients.
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 ``Work Opportunity Tax Credit
Disability Expansion and Enhancement Act''.
SEC. 2. EXPANSION OF WORK OPPORTUNITY CREDIT TO INCLUDE INDIVIDUALS
RECEIVING SOCIAL SECURITY DISABILITY INSURANCE BENEFITS.
(a) In General.--Subsection (d) of section 51 of the Internal
Revenue Code of 1986 is amended--
(1) in paragraph (1)--
(A) in subparagraph (I), by striking ``or'' at the
end,
(B) in subparagraph (J), by striking the period at
the end and inserting ``, or'', and
(C) by adding at the end the following new
subparagraph:
``(K) a qualified SSDI recipient.'', and
(2) by adding at the end the following new paragraph:
``(16) Qualified ssdi recipient.--The term `qualified SSDI
recipient' means any individual who is certified by the
designated local agency as receiving disability insurance
benefits under section 223 of the Social Security Act (42
U.S.C. 423) for any month ending within the 60-day period
ending on the hiring date.''.
(b) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after December 31,
2021.
SEC. 3. ENHANCEMENT OF WORK OPPORTUNITY CREDIT FOR VOCATIONAL
REHABILITATION REFERRALS, QUALIFIED SSI RECIPIENTS, AND
QUALIFIED SSDI RECIPIENTS.
(a) In General.--Section 51 of the Internal Revenue Code of 1986 is
amended--
(1) by redesignating subsections (f) through (k) as
subsections (g) through (l), respectively, and
(2) by inserting after subsection (e) the following new
subsection:
``(f) Credit for Second-Year Wages for Employment of Vocational
Rehabilitation Referrals, Qualified SSI Recipients, and Qualified SSDI
Recipients.--
``(1) In general.--With respect to employment of a
vocational rehabilitation referral, a qualified SSI recipient,
or a qualified SSDI recipient--
``(A) the amount of the work opportunity credit
determined under this section for the taxable year
shall include 20 percent of the qualified second-year
wages for such year, and
``(B) in lieu of applying subsection (b)(3), the
amount of the qualified first-year wages, and the
amount of qualified second-year wages, which may be
taken into account with respect to such referral or
recipient shall not exceed $12,500 per year.
``(2) Qualified second-year wages.--For purposes of this
subsection, the term `qualified second-year wages' means
qualified wages--
``(A) which are paid to a vocational rehabilitation
referral, a qualified SSI recipient, or a qualified
SSDI recipient, and
``(B) which are attributable to service rendered
during the 1-year period beginning on the day after the
last day of the 1-year period with respect to such
referral or recipient determined under subsection
(b)(2).
``(3) Special rules for agricultural and railway labor.--If
such referral or recipient is an employee to whom subparagraph
(A) or (B) of subsection (i)(1) applies, rules similar to the
rules of such subparagraphs shall apply except that--
``(A) such subparagraph (A) shall be applied by
substituting `$12,500' for `$6,000', and
``(B) such subparagraph (B) shall be applied by
substituting `$1041.67' for `$500'.''.
(b) Conforming Amendments.--
(1) Section 51 of the Internal Revenue Code of 1986, as
amended by subsection (a), is amended--
(A) in subsection (c)(1), by striking ``subsection
(h)(2)'' and inserting ``subsection (i)(2)'',
(B) in subsection (e)(3), by striking ``subsection
(h)(1)'' and inserting ``subsection (i)(1)'', and
(C) in subsection (g)(2), by striking ``subsection
(h)(1)'' and inserting ``subsection (i)(1)''.
(2) Section 45A of such Code is amended--
(A) in subsection (b)(1)(B), by inserting ``or
(f)(1)(A)'' after ``subsection (e)(1)(A)'',
(B) in subsection (c)(5)(A), by striking ``section
51(i)(1)'' and inserting ``section 51(j)(1)'', and
(C) in subsection (e)(3), by striking ``section
51(k)'' and inserting ``section 51(l)''.
(3) Section 45S(h)(2) of such Code is amended by striking
``section 51(j)'' and inserting ``section 51(k)''.
(4) Section 1396(d)(2)(A) of such Code is amended by
striking ``section 51(i)(1)'' and inserting ``section
51(j)(1)''.
(5) Section 1397(c) of such Code is amended by striking
``section 51(k)'' and inserting ``section 51(l)''.
(6) Section 3111(e)(3)(B) of such Code is amended by
striking ``subsection (i)(3)(A)'' and inserting ``subsection
(j)(3)(A)''.
(c) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after December 31,
2021.
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