,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #ebhd  ,,in ,,the ,,house ,,of  
,,representatives  ,july #cj1 #bjad ,mr4
 ,jolly 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
 make permanent the work opportunity tax
 credit and to allow the transfer of    
such credit in the case of contracted   
veterans4  #a4 ,work opportunity tax    
credit made permanent  7a7 ,in general  
,subsection 7c7 of section #ea of the   
,internal ,revenue ,code of #aihf is    
amended by striking paragraph 7#d74  7b7
 ,effective date ,the amendment made by 
this section shall apply to individuals 
who begin work for the employer after   
,december #ca1 #bjac4  #b4 ,transfer of 
credit in case of contracted veterans   
7a7 ,in general ,section #ea of the     
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subsection3  7l7 ,special 
rule for contracted veteran employees   

7#a7 ,in general ,in the case of an     
employee who--  7,a7 is a qualified     
veteran1 and  7,b7 receives remuneration
 by an employer for qualified computer  
services performed by the individual for
 another person1  if the employer so    
elects1 the amount of credit determined 
under this section 7or any portion      
thereof specified in the election7 with 
respect to such employee for the taxable
 year which would 7but for this         
subsection7 be allowable to the employer
 shall be allowable to such other       
person1 and such other person shall be  
treated as the taxpayer for purposes of 
this title with respect to such credit  
7or such portion thereof74  7#b7        
,qualified computer services ,for       
purposes of this subsection1 the term   
qualified computer services means       
services of a type that would be        
classified as a computer occupation in  
the ,bureau of ,labor ,statistics       
,standard ,occupational ,classification 
,system4  7#c7 ,year credit allowed ,in 

the case of an election under paragraph 
7#a71 the credit shall be allowable for 
the first taxable year of such other    
person ending with or after the         
employer's taxable year for which the   
credit was determined4  4  7b7          
,effective date ,the amendment made by  
this section shall apply to individuals 
who begin work for the employer after   
,december #ca1 #bjac4