,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #djhb  ,,in ,,the ,,house ,,of  
,,representatives  ,february #be1 #bjad 
,mr4 ,duncan of ,tennessee 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 extend the   
work opportunity tax credit and to      
provide such credit for hiring long-term
 unemployed individuals4  #a4 ,extension
 of work opportunity tax credit and     
provision of credit for hiring long-term
 unemployed individuals  7a7 ,extension 
of work opportunity tax credit ,section 
#ea7;c77#d77;,b7 of the ,internal       
,revenue ,code of #aihf is amended by   
striking ,december #ca1 #bjac and       
inserting ,december #ca1 #bjae4  7b7    
,credit allowed for hiring long-,term   
unemployed individuals  7#a7 ,in general
 ,section #ea7;d77#a7 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 ,qualified long-term unemployed    
individual ,section #ea7;d7 of such     
,code is amended by striking paragraph  
7#ad71 by redesignating paragraphs      
7#aa71 7#ab71 and 7#ac7 as paragraphs   
7#ab71 7#ac71 and 7#ad71 respectively1  
and by inserting after paragraph 7#aj7  
the following new paragraph3  7#aa7     
,qualified long-term unemployed         
individual ,the term qualified long-term
 unemployed individual means any        
individual who is certified by the      
designated local agency as--  7,a7 an   
individual in receipt of unemployment   
compensation under ,state or ,federal   
law during the entire #bf-week period   
ending on the hiring date1 or  7,b7 an  
individual unemployed for such period   
who would have received such            
compensation for such period but for    
having exhausted the right to such      

compensation4  4  7#c7 ,credit limited  
to #a1jjj for hiring of each long-term  
unemployed individual ,section          
#ea7;b77#c7 of such ,code is amended by 
inserting 7#b1ejj in the case of any    
qualified long-term unemployed          
individual74  7c7 ,effective date ,the  
amendments made by this section shall   
apply to individuals who begin work for 
the employer after ,december #ca1 #bjac4