,i  #aadth ,,congress  #b;d ,session    
,h4 ,r4 #dhdj  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bb1 #bjaf    
,mrs4 ,watson ,coleman 7for herself1    
,ms4 ,jackson ,lee1 ,mr4 ,rangel1 and   
,mr4 ,payne7 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 increase the maximum 
wages allowed under the work opportunity
 tax credit for ex-felons1 and for other
 purposes4  #a4 ,short title ,this ,act 
may be cited as the ,hire ,for a ,second
 ,chance ,act of #bjaf4  #b4 ,extension 
and modification of work opportunity tax
 credit  7a7 ,credit made permanent     
,section #ea7;c7 of the ,internal       
,revenue ,code of #aihf is amended by   
striking paragraph 7#d7 and             
redesignating paragraph 7#e7 as         
paragraph 7#d74  7b7 ,increase in wage  
limitation for ex-,felons  7#a7         
,limitation on wages taken into account 
,section #ea7;b77#c7 of such ,code is   

amended-- 7,a7 by striking subsection   
7d77#c77;,a77iv71 and and inserting     
subsection 7d77#c77;,a77iv711 and  7,b7 
by striking subsection                  
7d77#c77;,a77ii77,,ii77 and inserting   
subsection 7d77#c77;,a77ii77,,ii71 and  
#ad1jjj in the case of any individual   
who is an ex-felon by reason of         
subsection 7d77#d774  7#b7 ,inflation   
adjustment ,section #ea7;b7 of such     
,code is amended by adding at the end   
the following3  7#d7 ,adjustment for    
inflation ,in the case of any taxable   
year beginning after #bjaf1 the #ad1jjj 
dollar amount contained in paragraph    
7#c7 relating to ex-felons shall be     
increased by an amount equal to the     
product of--  7,a7 such dollar amount1  
and  7,b7 the cost of living adjustment 
determined under section #a7;f77#c7 for 
the calendar year in which the taxable  
year begins determined by substituting  
calendar year #bjae for calendar year   
#aiib in subparagraph 7,b7 thereof4  ,if
 any increase determined under the      

preceding sentence is not a multiple of 
#ej1 such increase shall be rounded to  
the next lowest multiple of #ej4  4  7c7
 ,qualified ex-,felon ,section          
#ea7;d77#d77;,b7 of such ,code is       
amended by striking #a year and         
inserting #c years4  7d7 ,effective date
 ,the amendments made by this section   
shall apply to individuals who begin    
work for the employer after ,december   
#ca1 #bjae4