Text: S.1651 — 116th Congress (2019-2020)All Information (Except Text)

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Introduced in Senate (05/23/2019)


116th CONGRESS
1st Session
S. 1651


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


IN THE SENATE OF THE UNITED STATES

May 23 (legislative day, May 22), 2019

Mr. Casey (for himself, Mr. Portman, 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 targeted groups 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 2019”.

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—

(1) by striking “or” at the end of subparagraph (I);

(2) by striking the period at the end of subparagraph (J) and inserting “, or”; and

(3) 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 (within the meaning of section 477 of the Social Security Act) after attaining the age specified in section 477(a)(7) of the Social Security Act.”.

(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.