,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cgbf  ,,in ,,the ,,house ,,of  
,,representatives  ,december #ab1       
#bjac,mr4 ,pascrell 7for himself1 ,mr4  
,reed1 ,mr4 ,runyan1 and ,mr4           
,lowenthal7 introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow the work       
opportunity credit for hiring the       
long-term unemployed4  #a4 ,short title 
,this ,act may be cited as the          
,long-,term ,unemployed ,hiring         
,incentive ,act4  #b4 ,work opportunity 
tax credit for long-term unemployed  7a7
 ,long-,term unemployed individuals     
eligible  7#a7 ,in general ,paragraph   
7#a7 of section #ea7;d7 of the ,internal
 ,revenue ,code of #aihf is amended by  
striking or at the end of subparagraph  
7,h71 by striking the period at the end 
of subparagraph 7,i7 and inserting 1 or1
 and by adding at the end the following 
new subparagraph3  7,j7 a qualified     

long-term unemployed individual4  4     
7#b7 ,definition ,subsection 7d7 of     
section #ea of such ,code is amended by 
redesignating paragraphs 7#aa7 through  
7#ad7 as paragraphs 7#ab7 through 7#ae71
 respectively1 and by inserting after   
paragraph 7#aj7 the following new       
paragraph3  7#aa7 ,qualified long-term  
unemployed individual  7,a7 ,in general 
,the term qualified long-term unemployed
 individual means any individual who is 
certified by the designated local agency
 as-- 7i7 having exhausted1 as of the   
hiring date1 all rights to regular      
compensation under the ,state law or    
under ,federal law with respect to a    
benefit year 7excluding any benefit year
 that ended before ,may #a1 #bjjg71     
7ii7 having no rights to regular        
compensation with respect to the most   
recent week ending before the hiring    
date under such law or any other ,state 
unemployment compensation law or to     
compensation under any other ,federal   
law1 and  7iii7 not receiving           

compensation with respect to such week  
under the unemployment compensation law 
of ,canada4  7,b7 ,exhaustion of        
benefits ,for purposes of subparagraph  
7,a71 an individual shall be deemed to  
have exhausted such individual's rights 
to regular compensation under a ,state  
law when-- 7i7 no payments of regular   
compensation can be made under such law 
because such individual has received all
 regular compensation available to such 
individual based on employment or wages 
during such individual's base period1 or
  7ii7 such individual's rights to such 
compensation have been terminated by    
reason of the expiration of the benefit 
year with respect to which such rights  
existed4  4  7b7 ,extension of credit   
for long-,term unemployed ,subparagraph 
7,b7 of section #ea7;c77#d7 of the      
,internal ,revenue ,code of #aihf is    
amended by inserting 7,december #ca1    
#bjaf1 in the case of qualified         
long-term unemployed individuals7 after 
,december #ca1 #bjac4  7c7 ,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 ,act4