,i #aadth ,,congress #ast ,session ,h4 ,r4 #cjjc ,,in ,,the ,,house ,,of ,,representatives ,july #i1 #bjae ,mrs4 ,bustos 7for herself1 ,mrs4 ,kirkpatrick1 ,ms4 ,kelly of ,illinois1 ,ms4 ,edwards1 and ,mr4 ,quigley7 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 individuals who are veterans or members of the ,ready ,reserve or ,national ,guard1 to make permanent the work opportunity credit1 and to expand and make permanent the employer wage credit for employees who are active duty members of the uniformed services4 #a4 ,short title ,this ,act may be cited as the ,jobs for ,heroes ,act4 #b4 ,work opportunity credit for hiring veterans and members of ,ready ,reserve or ,national ,guard 7a7 ,expansion of veterans eligible for credit 7#a7 ,in general ,section #ea7;d77#c7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#c7 ,qualified veteran ,the term qualified veteran means any individual who is certified by the designated local agency as-- 7,a7 7i7 having served on active duty 7other than active duty for training7 in the ,armed ,forces of the ,united ,states for a period of more than #ahj days1 or 7ii7 having been discharged or released from active duty in the ,armed ,forces of the ,united ,states for a service-connected disability1 and 7,b7 not having any day during the #fj-;day period ending on the hiring date which was a day of extended active duty in the ,armed ,forces of the ,united ,states4 ,for purposes of subparagraph 7,b71 the term extended active duty means a period of more than #ij days during which the individual was on active duty 7other than active duty for training74 4 7#b7 ,conforming amendments 7,a7 ,section #ea7;b7 of such ,code is amended by adding at the end the following new paragraphs3 7#d7 ,certain veterans 7,a7 ,a veteran is described in this subparagraph if such veteran is certified by the designated local agency as-- 7i7 entitled to compensation for a service-connected disability1 and 7ii7 having a hiring date which is not more than #a year after having been discharged or released from active duty in the ,armed ,forces of the ,united ,states4 7,b7 ,a veteran is described in this subparagraph if such veteran is certified by the designated local agency as having aggregate periods of unemployment during the #a-year period ending on the hiring date which equal or exceed #f months4 7,c7 ,a veteran is described in this subparagraph if such veteran is certified by the designated local agency as-- 7i7 entitled to compensation for a service-connected disability1 and 7ii7 having aggregate periods of unemployment during the #a-year period ending on the hiring date which equal or exceed #f months4 7#e7 ,service-connected2 compensation ,for purposes of paragraph 7#d71 the terms compensation and service-connected have the meanings given such terms under section #aja of title #ch1 ,united ,states ,code4 4 7,b7 ,section #ea7;b77#c7 of such ,code is amended-- 7i7 by striking subsection 7d77#c77;,a77ii77,i7 and inserting paragraph 7#d77;,a71 7ii7 by striking subsection 7d77#c77;,a77iv7 and inserting paragraph 7#d77;,b71 and 7iii7 by striking subsection 7d77#c77;,a77ii77,,ii7 and inserting paragraph 7#d77;,c74 7b7 ,application of credit to members of ,ready ,reserve and ,national ,guard 7#a7 ,in general ,section #ea7;d77#a7 of such ,code 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 member of the ,ready ,reserve or ,national ,guard4 4 7#b7 ,qualified member of the ,ready ,reserve or ,national ,guard ,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 member of the ,ready ,reserve or ,national ,guard ,the term qualified member of the ,ready ,reserve or ,national ,guard means any individual who is certified by the designated local agency as being a member of-- 7,a7 the ,ready ,reserve 7as described in section #ajadb of title #aj1 ,united ,states ,code71 or 7,b7 the ,national ,guard 7as defined in section #aja7;c77#a7 of such title #aj74 4 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 #c4 ,work opportunity credit made permanent 7a7 ,in general ,section #ea7;c7 of the ,internal ,revenue ,code of #aihf is amended by striking paragraphs 7#d7 and 7#e74 7b7 ,effective date ,the amendment made by this section shall apply to individuals who begin work for the employer after ,december #ca1 #bjae4 #d4 ,employer wage credit for employees who are active duty members of the uniformed services expanded and made permanent 7a7 ,credit allowable to all employers without regard to size 7#a7 ,in general ,section #de,p7b77#c77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking any employer which and all that follows through under a written plan and inserting any employer which1 under a written plan4 7#b7 ,conforming amendments 7,a7 ,subsections 7a7 and 7b77#c77;,a7 of section #de,p of such ,code are each amended by striking eligible small business employer and inserting eligible employer4 7,b7 ,section #de,p7b77#c7 of such ,code is amended by striking eligible small business employer in the heading thereof and inserting eligible employer4 7b7 ,credit made permanent ,section #de,p of such ,code is amended by striking subsection 7f74 7c7 ,effective date ,the amendments made by this section shall apply to payments made after ,december #ca1 #bjae4