[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3076 Introduced in Senate (IS)]
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118th CONGRESS
1st Session
S. 3076
To amend the Internal Revenue Code of 1986 to include individuals
receiving Social Security disability benefits under the work
opportunity credit, increase the work opportunity credit for vocational
rehabilitation referrals, qualified SSI recipients, and qualified SSDI
recipients, expand the disabled access credit, and enhance the
deduction for expenditures to remove architectural and transportation
barriers to the handicapped and elderly.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
October 18, 2023
Mr. Casey (for himself, Mr. Brown, Ms. Duckworth, Mr. Van Hollen, Mr.
Blumenthal, and Mrs. Gillibrand) 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 benefits under the work
opportunity credit, increase the work opportunity credit for vocational
rehabilitation referrals, qualified SSI recipients, and qualified SSDI
recipients, expand the disabled access credit, and enhance the
deduction for expenditures to remove architectural and transportation
barriers to the handicapped and elderly.
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 ``Disability Employment Incentive
Act''.
SEC. 2. EXPANSION OF WORK OPPORTUNITY CREDIT TO INCLUDE INDIVIDUALS
RECEIVING DISABILITY BENEFITS UNDER THE SOCIAL SECURITY
ACT.
(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 disability insurance
beneficiary.'', and
(2) by adding at the end the following new paragraph:
``(16) Qualified disability insurance beneficiary.--The
term `qualified disability insurance beneficiary' means any
individual who receives, for any month ending within the 60-day
period ending on the hiring date--
``(A) monthly insurance benefits under section 202
of the Social Security Act (42 U.S.C. 402) based on
such individual's disability (as defined in section
223(d) of such Act), or
``(B) disability insurance benefits under section
223 of such Act (42 U.S.C. 423).''.
(b) Credit Made Available to Qualified Tax-Exempt Organizations in
Certain Circumstances.--
(1) In general.--Section 3111(e) of the Internal Revenue
Code of 1986 is amended--
(A) in the heading, by inserting ``or Qualified
Disability Insurance Beneficiaries'' after ``Qualified
Veterans'',
(B) in paragraph (1)--
(i) by inserting ``or a qualified
disability insurance beneficiary'' after ``a
qualified veteran'', and
(ii) by inserting ``or such qualified
disability insurance beneficiary'' after ``such
qualified veteran'',
(C) in paragraph (2), by inserting ``and qualified
disability insurance beneficiaries'' after ``all
qualified veterans'',
(D) in paragraph (3)(C), by inserting ``or a
qualified disability insurance beneficiary'' after ``a
qualified veteran'',
(E) in paragraph (4)--
(i) by inserting ``or any qualified
disability insurance beneficiary'' after ``any
qualified veteran'', and
(ii) by inserting ``or such qualified
disability insurance beneficiary'' after ``such
qualified veteran'',
(F) in paragraph (5)--
(i) in subparagraph (A), by striking
``and'' at the end,
(ii) in subparagraph (B), by striking the
period at the end and inserting ``, and'', and
(iii) by adding at the end the following:
``(C) the term `qualified disability insurance
beneficiary' has the same meaning given such term by
section 51(d)(16).'', and
(G) by adding at the end the following:
``(6) 14(c) certificate holders.--
``(A) In general.--In the case of any qualified
tax-exempt organization which, for any period, employs
any individual under a special certificate, for
purposes of determining the amount of any credit
allowed under paragraph (1), such determination shall
not include any wages paid to any qualified disability
insurance beneficiary during such period.
``(B) Special certificate.--For purposes of this
paragraph, the term `special certificate' means a
special certificate issued under section 14(c) of the
Fair Labor Standards Act of 1938 (29 U.S.C. 214(c)).''.
(2) Conforming amendment.--Section 52(c)(2) of such Code is
amended--
(A) in the heading, by inserting ``or Qualified
Disability Insurance Beneficiaries'' after ``qualified
veterans'', and
(B) by inserting ``or qualified disability
insurance beneficiaries'' after ``qualified veterans''.
(3) Transfers to federal old-age and survivors insurance
trust fund.--There are hereby appropriated to the Federal Old-
Age and Survivors Trust Fund and the Federal Disability
Insurance Trust Fund established under section 201 of the
Social Security Act (42 U.S.C. 401) amounts equal to the
reduction in revenues to the Treasury by reason of the
amendments made by paragraphs (1) and (2). Amounts appropriated
by the preceding sentence shall be transferred from the general
fund at such times and in such manner as to replicate to the
extent possible the transfers which would have occurred to such
Trust Fund had such amendments not been enacted.
(c) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after December 31,
2023.
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
Disability Insurance Beneficiaries.--
``(1) In general.--With respect to employment of a
vocational rehabilitation referral, a qualified SSI recipient,
or a qualified disability insurance beneficiary--
``(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
disability insurance beneficiary, 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,
2023.
SEC. 4. EXPANSION OF DISABLED ACCESS CREDIT.
(a) Eligible Access Expenditures.--Subsection (a) of section 44 of
the Internal Revenue Code of 1986 is amended by striking ``$10,250''
and inserting ``$20,250''.
(b) Eligible Small Business.--Subsection (b)(1) of section 44 of
the Internal Revenue Code of 1986 is amended--
(1) in subparagraph (A), by striking ``$1,000,000'' and
inserting ``$3,000,000'', and
(2) in subparagraph (B), by striking ``30 full-time
employees'' and inserting ``60 full-time employees''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2023.
SEC. 5. EXPANSION OF DEDUCTION FOR EXPENDITURES TO REMOVE ARCHITECTURAL
AND TRANSPORTATION BARRIERS TO THE HANDICAPPED AND
ELDERLY.
(a) Inclusion of Improvements in Accessability to Internet and
Telecommunications Operations.--Subsection (b) of section 190 of the
Internal Revenue Code of 1986 is amended by adding at the end the
following:
``(4) Inclusion of improvements in accessability to
internet and telecommunications operations.--The term
`architectural and transportation barrier removal expenses'
shall include an expenditure for the purpose of improving
accessibility for handicapped and elderly individuals to any
internet or telecommunications services provided within any
facility or public transportation vehicle owned or leased by
the taxpayer for use in connection with their trade or
business.''.
(b) Increase in Deduction Limitation Amount.--Subsection (c) of
section 190 of the Internal Revenue Code of 1986 is amended by striking
``$15,000'' and inserting ``$30,000''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2023.
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