Bill Sponsor
House Bill 191
115th Congress(2017-2018)
Hire A Hero Act of 2017
Introduced
Introduced
Introduced in House on Jan 3, 2017
Overview
Text
Introduced in House 
Jan 3, 2017
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Introduced in House(Jan 3, 2017)
Jan 3, 2017
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 191 (Introduced-in-House)


115th CONGRESS
1st Session
H. R. 191


To amend the Internal Revenue Code of 1986 to allow the work opportunity credit to small businesses which hire individuals who are members of the Ready Reserve or National Guard, and for other purposes.


IN THE HOUSE OF REPRESENTATIVES

January 3, 2017

Ms. Plaskett introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to allow the work opportunity credit to small businesses which hire individuals who are members of the Ready Reserve or National Guard, and for other purposes.

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 “Hire A Hero Act of 2017”.

SEC. 2. Work opportunity credit to small businesses for hiring members of Ready Reserve or National Guard.

(a) In general.—Section 51(d)(1) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting “, or”, and by adding at the end the following new subparagraph:

“(K) in the case of an eligible employer (as defined in section 408(p)(2)(C)(i)), an individual who is a member of—

“(i) the Ready Reserve (as described in section 10142 of title 10, United States Code), or

“(ii) the National Guard (as defined in section 101(c)(1) of such title 10).”.

(b) Effective date.—

(1) IN GENERAL.—The amendment made by this section shall apply to wages paid or incurred after the date of the enactment of this Act in taxable years ending after such date.

(2) CURRENT EMPLOYEES COVERED BY CREDIT.—For purposes of applying section 51 of the Internal Revenue Code of 1986, individuals described in section 51(d)(1)(J) of such Code, as added by this section, who are employed by an eligible employer (as defined in section 408(p)(2)(C)(i) of such Code) on the date of the enactment of this Act shall be treated as beginning work for such employer on such date.

SEC. 3. Permanent extension of work opportunity credit for employers hiring qualified veterans and members of Ready Reserve and National Guard.

(a) In general.—Section 51(c)(4) of the Internal Revenue Code of 1986 is amended by inserting “(other than any individual described in subparagraph (B) or (K) of subsection (d)(1))” after “individual”.

(b) Effective date.—The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2016.