[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 898 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 898

To amend the Internal Revenue Code of 1986 to allow employers to claim 
    a work opportunity credit for hiring military service personnel 
             returning from service in Iraq or Afghanistan.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 7, 2007

  Ms. Schwartz (for herself and Mr. Ramstad) 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 employers to claim 
    a work opportunity credit for hiring military service personnel 
             returning from service in Iraq or Afghanistan.

    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 ``Veterans Employment and Respect Act 
of 2007''.

SEC. 2. WORK OPPORTUNITY CREDIT ALLOWABLE FOR HIRING MILITARY SERVICE 
              PERSONNEL RETURNING FROM SERVICE IN AFGHANISTAN OR IRAQ 
              AND FOR HIRING DEPENDENTS OF AFGHANISTAN AND IRAQ-ERA 
              VETERANS.

    (a) In General.--Paragraph (1) of section 51(d) of the Internal 
Revenue Code of 1986 (relating to members of targeted groups) is 
amended by striking ``or'' at the end of subparagraph (H), by striking 
the period at the end of subparagraph (I) and inserting ``, or'', and 
by adding at the end the following new subparagraph:
                    ``(J) a qualified veteran of Afghanistan or 
                Iraq.''.
    (b) Definitions.--Subsection (d) of section 51 of such Code is 
amended by redesignating paragraphs (11) through (13) as paragraphs 
(12) through (14), respectively, and by inserting after paragraph (10) 
the following new paragraph:
            ``(11) Qualified veteran of afghanistan or iraq.--The term 
        `qualified veteran of Afghanistan or Iraq' means any veteran 
        (as defined in paragraph (3)(B)) who is certified by the 
        designated local agency--
                    ``(A) as having performed services--
                            ``(i) in an area designated by the 
                        President pursuant to the subparagraph as the 
                        `Operation Iraqi Freedom Area' or as the 
                        `Operation Enduring Freedom Area', and
                            ``(ii) during the period after October 6, 
                        2001, before the date that the President 
                        specifies as the termination of United States 
                        combatant activities in such area, 
                        respectively, and
                    ``(B) as having a hiring date which is not more 
                than 2 years after the date that the veteran is 
                discharged or released from active duty in the Armed 
                Forces of the United States .''.
    (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.
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