,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #cjjc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #i1 #bjae ,mrs4 
,bu/os 7= h]self1 ,mrs4 ,kirkpatrick1   
,ms4 ,kelly ( ,ill9ois1 ,ms4 ,edw>ds1 & 
,mr4 ,quigley7 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$it = hir+ individuals :o 
are vet]ans or memb]s ( ! ,ready ,res]ve
 or ,national ,gu>d1 to make p]man5t !  
"w opportunity cr$it1 & to exp& & make  
p]man5t ! employ] wage cr$it = employees
 :o are active duty memb]s ( ! uni=m$   
s]vices4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,jobs = ,h]oes ,act4  #b4   
,"w opportunity cr$it = hir+ vet]ans &  
memb]s ( ,ready ,res]ve or ,national    
,gu>d  7a7 ,expansion ( vet]ans eligible
 = cr$it  7#a7 ,9 g5]al ,section        
#ea7;d77#c7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ to read z foll[s3  7#c7 
,qualifi$ vet]an ,! t]m qualifi$ vet]an 
means any individual :o is c]tifi$ by ! 

designat$ local ag5cy z-- 7,a7 7i7 hav+ 
s]v$ on active duty 7o!r ?an active duty
 = tra9+7 9 ! ,arm$ ,=ces ( ! ,unit$    
,/ates = a p]iod ( m ?an #ahj days1 or  
7ii7 hav+ be5 dis*>g$ or releas$ f      
active duty 9 ! ,arm$ ,=ces ( ! ,unit$  
,/ates = a s]vice-connect$ disability1 &
  7,b7 n hav+ any day dur+ ! #fj-;day   
p]iod end+ on ! hir+ date :i* 0 a day ( 
ext5d$ active duty 9 ! ,arm$ ,=ces ( !  
,unit$ ,/ates4  ,= purposes (           
subp>agraph 7,b71 ! t]m ext5d$ active   
duty means a p]iod ( m ?an #ij days dur+
 :i* ! individual 0 on active duty 7o!r 
?an active duty = tra9+74  4  7#b7      
,con=m+ am5dm5ts  7,a7 ,section #ea7;b7 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+ new p>agraphs3  7#d7 ,c]ta9      
vet]ans  7,a7 ,a vet]an is describ$ 9   
?is subp>agraph if su* vet]an is c]tifi$
 by ! designat$ local ag5cy z--  7i7    
entitl$ to comp5sation = a              
s]vice-connect$ disability1 &  7ii7 hav+
 a hir+ date :i* is n m ?an #a ye> aft] 
hav+ be5 dis*>g$ or releas$ f active    

duty 9 ! ,arm$ ,=ces ( ! ,unit$ ,/ates4 
7,b7 ,a vet]an is describ$ 9 ?is        
subp>agraph if su* vet]an is c]tifi$ by 
! designat$ local ag5cy z hav+ aggregate
 p]iods ( unemploym5t dur+ ! #a-ye>     
p]iod end+ on ! hir+ date :i* equal or  
exce$ #f mon?s4  7,c7 ,a vet]an is      
describ$ 9 ?is subp>agraph if su* vet]an
 is c]tifi$ by ! designat$ local ag5cy  
z--  7i7 entitl$ to comp5sation = a     
s]vice-connect$ disability1 &  7ii7 hav+
 aggregate p]iods ( unemploym5t dur+ !  
#a-ye> p]iod end+ on ! hir+ date :i*    
equal or exce$ #f mon?s4  7#e7          
,s]vice-connect$2 comp5sation ,=        
purposes ( p>agraph 7#d71 ! t]ms        
comp5sation & s]vice-connect$ h ! mean+s
 giv5 su* t]ms "u section #aja ( title  
#ch1 ,unit$ ,/ates ,code4  4  7,b7      
,section #ea7;b77#c7 ( su* ,code is     
am5d$--  7i7 by /rik+ subsection        
7d77#c77;,a77ii77,i7 & ins]t+ p>agraph  
7#d77;,a71  7ii7 by /rik+ subsection    
7d77#c77;,a77iv7 & ins]t+ p>agraph      
7#d77;,b71 &  7iii7 by /rik+ subsection 

7d77#c77;,a77ii77,,ii7 & ins]t+ p>agraph
 7#d77;,c74  7b7 ,application ( cr$it to
 memb]s ( ,ready ,res]ve & ,national    
,gu>d  7#a7 ,9 g5]al ,section           
#ea7;d77#a7 ( su* ,code is am5d$ 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$ memb] ( ! ,ready ,res]ve or    
,national ,gu>d4  4  7#b7 ,qualifi$     
memb] ( ! ,ready ,res]ve or ,national   
,gu>d ,section #ea7;d7 ( su* ,code is   
am5d$ by /rik+ p>agraph 7#ad71 by       
r$esignat+ p>agraphs 7#aa71 7#ab71 &    
7#ac7 z p>agraphs 7#ab71 7#ac71 & 7#ad71
 respectively1 & by ins]t+ aft] p>agraph
 7#aj7 ! foll[+ new p>agraph3  7#aa7    
,qualifi$ memb] ( ! ,ready ,res]ve or   
,national ,gu>d ,! t]m qualifi$ memb] ( 
! ,ready ,res]ve or ,national ,gu>d     
means any individual :o is c]tifi$ by ! 
designat$ local ag5cy z be+ a memb] (-- 
7,a7 ! ,ready ,res]ve 7z describ$ 9     
section #ajadb ( title #aj1 ,unit$      

,/ates ,code71 or  7,b7 ! ,national     
,gu>d 7z def9$ 9 section #aja7;c77#a7 ( 
su* title #aj74  4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to individuals :o beg9 "w = !     
employ] aft] ! date ( ! enactm5t ( ?is  
,act4  #c4 ,"w opportunity cr$it made   
p]man5t  7a7 ,9 g5]al ,section #ea7;c7 (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by /rik+ p>agraphs 7#d7 & 7#e74   
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to individuals :o
 beg9 "w = ! employ] aft] ,decemb] #ca1 
#bjae4  #d4 ,employ] wage cr$it =       
employees :o are active duty memb]s ( ! 
uni=m$ s]vices exp&$ & made p]man5t  7a7
 ,cr$it all[able to all employ]s )\t    
reg>d to size  7#a7 ,9 g5]al ,section   
#de,p7b77#c77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ any     
employ] :i* & all t foll[s ?r\gh "u a   
writt5 plan & ins]t+ any employ] :i*1 "u
 a writt5 plan4  7#b7 ,con=m+ am5dm5ts  
7,a7 ,subsections 7a7 & 7b77#c77;,a7 (  
section #de,p ( su* ,code are ea* am5d$ 

by /rik+ eligible small bus9ess employ] 
& ins]t+ eligible employ]4  7,b7        
,section #de,p7b77#c7 ( su* ,code is    
am5d$ by /rik+ eligible small bus9ess   
employ] 9 ! head+ !re( & ins]t+ eligible
 employ]4  7b7 ,cr$it made p]man5t      
,section #de,p ( su* ,code is am5d$ by  
/rik+ subsection 7f74  7c7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to paym5ts made aft] ,decemb]
 #ca1 #bjae4