,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #djhb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #be1 #bjad   
,mr4 ,duncan ( ,t5nessee introduc$ !    
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to ext5d ! "w opportunity tax     
cr$it & to provide su* cr$it = hir+     
long-t]m unemploy$ individuals4  #a4    
,ext5sion ( "w opportunity tax cr$it &  
provision ( cr$it = hir+ long-t]m       
unemploy$ individuals  7a7 ,ext5sion (  
"w opportunity tax cr$it ,section       
#ea7;c77#d77;,b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ ,decemb]
 #ca1 #bjac & ins]t+ ,decemb] #ca1      
#bjae4  7b7 ,cr$it all[$ = hir+         
long-,t]m unemploy$ individuals  7#a7 ,9
 g5]al ,section #ea7;d77#a7 ( ! ,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 ,qualifi$ long-t]m unemploy$    
individual ,section #ea7;d7 ( su* ,code 
is am5d$ by /rik+ p>agraph 7#ad71 by    
r$esignat+ p>agraphs 7#aa71 7#ab71 &    
7#ac7 z p>agraphs 7#ab71 7#ac71 & 7#ad71
 respectively1 & by ins]t+ aft] p>agraph
 7#aj7 ! foll[+ new p>agraph3  7#aa7    
,qualifi$ long-t]m unemploy$ individual 
,! t]m qualifi$ long-t]m unemploy$      
individual means any individual :o is   
c]tifi$ by ! designat$ local ag5cy z--  
7,a7 an individual 9 receipt (          
unemploym5t comp5sation "u ,/ate or     
,f$]al law dur+ ! entire #bf-week p]iod 
end+ on ! hir+ date1 or  7,b7 an        
individual unemploy$ = su* p]iod :o w\ld
 h receiv$ su* comp5sation = su* p]iod b
 = hav+ exhau/$ ! "r to su* comp5sation4
  4  7#c7 ,cr$it limit$ to #a1jjj = hir+
 ( ea* long-t]m unemploy$ individual    
,section #ea7;b77#c7 ( su* ,code is     
am5d$ by ins]t+ 7#b1ejj 9 ! case ( any  
qualifi$ long-t]m unemploy$ individual74
  7c7 ,effective date ,! am5dm5ts made  

by ?is section %all apply to individuals
 :o beg9 "w = ! employ] aft] ,decemb]   
#ca1 #bjac4