,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cfec  ,,in ,,the ,,house ,,of  
,,representatives  ,december #d1        
#bjac,mr4 ,king of ,new ,york 7for      
himself1 ,mr4 ,poe of ,texas1 ,ms4      
,kelly of ,illinois1 ,mr4 ,grimm1 ,mr4  
,webster of ,florida1 and ,mr4 ,olson7  
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means1 and in addition to the         
,committee on ,veterans' ,affairs1 for a
 period to be subsequently determined by
 the ,speaker1 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   
#aihf to allow an increased work        
opportunity credit with respect to      
recent veterans1 and for other purposes4
  #a4 ,short title ,this ,act may be    
cited as the ,jobs for ,veterans ,act of
 #bjac4  #b4 ,work opportunity credit   
for recent veterans  7a7 ,work          
opportunity credit  7#a7 ,in general    

,section #ea of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new subsection3   
7l7 ,special rules for veterans ,for    
purposes of this subpart-- 7#a7 ,in     
general ,in the case of an individual   
who is an applicable veteran who begins 
work for the employer after ,december   
#ca1 #bjab1 and before ,january #a1     
#bjae1 the following rules shall apply3 
7,a7 ,applicable veteran ,such          
individual shall be treated as a member 
of a targeted group4  7,b7 ,increased   
percentage ,subsection 7a7 shall be     
applied by substituting #ajj percent for
 #dj percent4  7,c7 ,wage limitation    
,paragraph 7#c7 of subsection 7b7 shall 
be applied-- 7i7 by substituting #e1jjj 
for #f1jjj1 and  7ii7 without regard to 
the parenthetical therein4  7,d7        
,minimum employment periods             
,subparagraph 7,a7 of subsection 7i77#c7
 shall be applied by substituting #j    
percent for #be percent4  7,e7 ,disabled
 veterans ,in the case of such an       

individual who is a qualified veteran by
 reason of subsection 7d77#c77;,a77ii71 
the credit determined with respect to   
such individual under the rules of this 
subsection shall be in addition to any  
credit allowable with respect to such   
individual under this section determined
 without regard to this subsection4     
7#b7 ,applicable veteran ,the term      
applicable veteran means any veteran 7as
 defined in subsection 7d77#c77;,b77 who
 is certified by the designated local   
agency as having been discharged or     
released from active duty in the ,armed 
,forces of the ,united ,states after    
,september #aa1 #bjja4  7#c7 ,election  
to have subsection not apply ,a taxpayer
 may elect 7at such time and in such    
form and manner as the ,secretary shall 
prescribe7 to have this subsection not  
apply with respect to an individual for 
any taxable year4  7#d7 ,special rule   
,for purposes of this subsection1 this  
section shall be deemed to remain in    
effect with respect to individuals who  

begin work for the employer after       
,december #ca1 #bjac1 and before        
,january #a1 #bjae4  4  7#b7 ,effective 
date ,the amendments made by paragraph  
7#a7 shall apply to individuals who     
begin work for the employer after       
,december #ca1 #bjab4  7b7 ,offset ,the 
amounts otherwise authorized to be      
appropriated to the ,department of      
,veterans ,affairs for ,general         
,administration are hereby reduced as   
follows3 7#a7 ,the amount for fiscal    
year #bjac is reduced by #e1jjj1jjj4    
7#b7 ,the amount for fiscal year #bjad  
is reduced by #e1jjj1jjj4