,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cfec  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #d1 #bjac,mr4
 ,k+ ( ,new ,york 7= himself1 ,mr4 ,poe 
( ,texas1 ,ms4 ,kelly ( ,ill9ois1 ,mr4  
,grimm1 ,mr4 ,web/] ( ,florida1 & ,mr4  
,olson7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
,vet]ans' ,affairs1 = a p]iod to be     
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ an        
increas$ "w opportunity cr$it ) respect 
to rec5t vet]ans1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,jobs = ,vet]ans ,act ( #bjac4  #b4 ,"w 
opportunity cr$it = rec5t vet]ans  7a7  
,"w opportunity cr$it  7#a7 ,9 g5]al    
,section #ea ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subsection3  7l7 ,special    
rules = vet]ans ,= purposes ( ?is       

subp>t-- 7#a7 ,9 g5]al ,9 ! case ( an   
individual :o is an applicable vet]an :o
 beg9s "w = ! employ] aft] ,decemb] #ca1
 #bjab1 & be=e ,janu>y #a1 #bjae1 !     
foll[+ rules %all apply3 7,a7           
,applicable vet]an ,su* individual %all 
be treat$ z a memb] ( a t>get$ gr\p4    
7,b7 ,increas$ p]c5tage ,subsection 7a7 
%all be appli$ by sub/itut+ #ajj p]c5t =
 #dj p]c5t4  7,c7 ,wage limitation      
,p>agraph 7#c7 ( subsection 7b7 %all be 
appli$-- 7i7 by sub/itut+ #e1jjj =      
#f1jjj1 &  7ii7 )\t reg>d to ! p>5!tical
 !re94  7,d7 ,m9imum employm5t p]iods   
,subp>agraph 7,a7 ( subsection 7i77#c7  
%all be appli$ by sub/itut+ #j p]c5t =  
#be p]c5t4  7,e7 ,disabl$ vet]ans ,9 !  
case ( su* an individual :o is a        
qualifi$ vet]an by reason ( subsection  
7d77#c77;,a77ii71 ! cr$it det]m9$ )     
respect to su* individual "u ! rules (  
?is subsection %all be 9 addition to any
 cr$it all[able ) respect to su*        
individual "u ?is section det]m9$ )\t   
reg>d to ?is subsection4  7#b7          

,applicable vet]an ,! t]m applicable    
vet]an means any vet]an 7z def9$ 9      
subsection 7d77#c77;,b77 :o is c]tifi$  
by ! designat$ local ag5cy z hav+ be5   
dis*>g$ or releas$ f active duty 9 !    
,arm$ ,=ces ( ! ,unit$ ,/ates aft]      
,septemb] #aa1 #bjja4  7#c7 ,election to
 h subsection n apply ,a taxpay] may    
elect 7at su* "t & 9 su* =m & mann] z ! 
,secret>y %all prescribe7 to h ?is      
subsection n apply ) respect to an      
individual = any taxable ye>4  7#d7     
,special rule ,= purposes ( ?is         
subsection1 ?is section %all be deem$ to
 rema9 9 effect ) respect to individuals
 :o beg9 "w = ! employ] aft] ,decemb]   
#ca1 #bjac1 & be=e ,janu>y #a1 #bjae4  4
  7#b7 ,effective date ,! am5dm5ts made 
by p>agraph 7#a7 %all apply to          
individuals :o beg9 "w = ! employ] aft] 
,decemb] #ca1 #bjab4  7b7 ,(fset ,!     
am\nts o!rwise au?oriz$ to be           
appropriat$ to ! ,dep>tm5t ( ,vet]ans   
,affairs = ,g5]al ,adm9i/ration are     
h]eby r$uc$ z foll[s3 7#a7 ,! am\nt =   

fiscal ye> #bjac is r$uc$ by #e1jjj1jjj4
  7#b7 ,! am\nt = fiscal ye> #bjad is   
r$uc$ by #e1jjj1jjj4