Veteran Employment Transition Act of 2010 - Amends the Internal Revenue Code to revise the definition of "qualified veteran" for purposes of the work opportunity tax credit to mean recently discharged veterans and disadvantaged veterans.
Defines "recently discharged veteran" to mean: (1) any individual who has served on active duty (other than active duty for training) in the Armed Forces for more than 180 total days (whether consecutive or not); (2) any individual who has been discharged or released from active duty for a service-connected disability; and (3) any member of the National Guard who has served for more than 180 total days (whether consecutive or not) in active duty, full-time National Guard duty, or duty in state status.
Defines "disadvantaged veteran" as any veteran who is certified as being a member of a family receiving assistance under a supplemental nutrition assistance program and is entitled to compensation for a service-connected disability.
Requires the Department of Defense (DOD) and the National Guard to inform military personnel who are discharged or released from active duty of the work opportunity tax credit and provide them with documentation relating to eligibility for and use of such credit.
[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5400 Introduced in House (IH)]
111th CONGRESS
2d Session
H. R. 5400
To amend the Internal Revenue Code of 1986 to extend the work
opportunity credit to certain recently discharged veterans.
_______________________________________________________________________
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.
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 ``Veteran Employment Transition Act of
2010''.
SEC. 2. WORK OPPORTUNITY CREDIT FOR CERTAIN RECENTLY DISCHARGED
VETERANS.
(a) 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.''
(b) Recently Discharged Veteran; Disadvantaged Veteran.--Paragraph
(3) of section 51(d) of the Internal Revenue Code of 1986 is amended--
(1) by redesignating subparagraphs (B) and (C) as
subparagraphs (D) and (E), respectively, and
(2) by inserting after subparagraph (A) the following new
subparagraphs:
``(B) Recently discharged veteran.--For purposes of
subparagraph (A), the term `recently discharged
veteran' means--
``(i) 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),
``(ii) 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
``(iii) any member of the National Guard
who has served for more than 180 total days
(whether consecutive or not) of--
``(I) active duty (within the
meaning of title 32, United States
Code) other than for training,
``(II) full-time National Guard
duty (within the meaning of such title
32) other than for training,
``(III) duty, other than inactive
duty or duty for training, in State
status (within the meaning of such
title 32), or
``(IV) any combination of duty
described in subclause (I), (II), or
(III),
who has been discharged or released from such duty at
any time during the 5-year period ending on the hiring
date. Such term shall not include any unemployed
veteran who begins work for the employer before the
date of the enactment of the Veteran Employment
Transition Act of 2010.
``(C) Disadvantaged veteran.--For purposes of
subparagraph (A), the term `disadvantaged veteran'
means any veteran who is certified by the designated
local agency as--
``(i) 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
``(ii) entitled to compensation for a
service-connected disability, and--
``(I) 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
``(II) having aggregate periods of
unemployment during the 1-year period
ending on the hiring date which equal
or exceed 6 months.''.
(c) Conforming Amendments.--Section 51 of the Internal Revenue Code
of 1986 is amended--
(1) by striking ``(d)(3)(A)(ii)'' in paragraph (3) of
subsection (b) and inserting ``(d)(3)(C)(ii)'',
(2) 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)'',
(3) by adding at the end of paragraph (13) of subsection
(d) the following new subparagraph:
``(D) Pre-screening of recently discharged
veterans.--
``(i) 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.
``(ii) 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).'',
(4) 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
(5) by inserting a comma after ``during 2009 or 2010'' in
subparagraph (A) of subsection (d)(14).
(d) 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.
(e) Department of Defense Documentation.--
(1) In general.--The Department of Defense and the National
Guard, as applicable, shall provide--
(A) 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
(B) 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;
in addition to the documentation which, without regard to this
subsection, is provided at the time of such discharge or
release, documentation described in paragraph (4). If the
documentation which is provided without regard to this
subsection at the time of the discharge or release described in
the preceding sentence does not include information sufficient
to satisfy the requirements of section 51(d)(13)(D)(i) of the
Internal Revenue Code of 1986 (as added by this Act), the
Department of Defense or the National Guard, whichever is
applicable, shall provide additional documentation which
includes such information.
(2) 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.
(3) 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.
(4) Instructions for use of work opportunity credit.--The
documentation described in this paragraph is a document which
includes--
(A) 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),
(B) instructions for employers detailing the use of
the credit under such section 51 with respect to such
individual, and
(C) the dates during which the credit under such
section 51 is available.
Such instructions shall be developed in collaboration with the
Internal Revenue Service.
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Introduced in House
Introduced in House
Referred to House Ways and Means
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.
Referred to House Armed Services
Referred to the Subcommittee on Military Personnel.
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