,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #cgbf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #ab1         
#bjac,mr4 ,pascrell 7= himself1 ,mr4    
,re$1 ,mr4 ,runyan1 & ,mr4 ,l[5?al7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ ! "w opportunity  
cr$it = hir+ ! long-t]m unemploy$4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,long-,t]m ,unemploy$ ,hir+ ,inc5tive   
,act4  #b4 ,"w opportunity tax cr$it =  
long-t]m unemploy$  7a7 ,long-,t]m      
unemploy$ individuals eligible  7#a7 ,9 
g5]al ,p>agraph 7#a7 ( section #ea7;d7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by /rik+ or at ! end ( subp>agraph
 7,h71 by /rik+ ! p]iod at ! end (      
subp>agraph 7,i7 & ins]t+ 1 or1 & by    
add+ at ! end ! foll[+ new subp>agraph3 
7,j7 a qualifi$ long-t]m unemploy$      
individual4  4  7#b7 ,def9ition         
,subsection 7d7 ( section #ea ( su*     
,code is am5d$ by r$esignat+ p>agraphs  

7#aa7 ?r\gh 7#ad7 z p>agraphs 7#ab7     
?r\gh 7#ae71 respectively1 & by ins]t+  
aft] p>agraph 7#aj7 ! foll[+ new        
p>agraph3  7#aa7 ,qualifi$ long-t]m     
unemploy$ individual  7,a7 ,9 g5]al ,!  
t]m qualifi$ long-t]m unemploy$         
individual means any individual :o is   
c]tifi$ by ! designat$ local ag5cy z--  
7i7 hav+ exhau/$1 z ( ! hir+ date1 all  
rights to regul> comp5sation "u ! ,/ate 
law or "u ,f$]al law ) respect to a     
b5efit ye> 7exclud+ any b5efit ye> t    
end$ be=e ,may #a1 #bjjg71  7ii7 hav+ no
 rights to regul> comp5sation ) respect 
to ! mo/ rec5t week end+ be=e ! hir+    
date "u su* law or any o!r ,/ate        
unemploym5t comp5sation law or to       
comp5sation "u any o!r ,f$]al law1 &    
7iii7 n receiv+ comp5sation ) respect to
 su* week "u ! unemploym5t comp5sation  
law ( ,canada4  7,b7 ,exhau/ion (       
b5efits ,= purposes ( subp>agraph 7,a71 
an individual %all be deem$ to h exhau/$
 su* individual's rights to regul>      
comp5sation "u a ,/ate law :5-- 7i7 no  

paym5ts ( regul> comp5sation c be made  
"u su* law because su* individual has   
receiv$ all regul> comp5sation available
 to su* individual bas$ on employm5t or 
wages dur+ su* individual's base p]iod1 
or  7ii7 su* individual's rights to su* 
comp5sation h be5 t]m9at$ by reason ( ! 
expiration ( ! b5efit ye> ) respect to  
:i* su* rights exi/$4  4  7b7 ,ext5sion 
( cr$it = long-,t]m unemploy$           
,subp>agraph 7,b7 ( section #ea7;c77#d7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by ins]t+ 7,decemb] #ca1 #bjaf1 9 
! case ( qualifi$ long-t]m unemploy$    
individuals7 aft] ,decemb] #ca1 #bjac4  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to individuals :o
 beg9 "w = ! employ] aft] ! date ( !    
enactm5t ( ?is ,act4