,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #bcac  ,,in ,,the ,,house ,,of  
,,representatives  ,may #c1 #bjag,mr4   
,mc,nerney 7for himself1 ,mr4 ,evans1   
,mrs4 ,napolitano1 ,ms4 ,clarke of ,new 
,york1 and ,mr4 ,ryan of ,ohio7         
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    
encourage hiring unemployed individuals4
  #a4 ,short title ,this ,act may be    
cited as the ,small ,business ,relief   
and ,job ,creation ,act4  #b4 ,temporary
 work opportunity credit for small      
businesses  7a7 ,in general ,section #ea
 of the ,internal ,revenue ,code of     
#aihf is amended by adding at the end   
the following new subsection3  7l7      
,small business credit for hiring       
certain unemployed individuals during   
#bjah and #bjai  7#a7 ,in general ,in   
the case of an eligible unemployed      
individual who begins work for an       
eligible small business during #bjah or 

#bjai1 the taxpayer may elect to treat  
such individual as a member of a        
targeted group for purposes of this     
subpart1 subject to the modifications in
 paragraph 7#e7 and in lieu of treating 
such individual as a member of any other
 targeted group4  7#b7 ,eligible small  
business ,for purposes of this          
subsection1 the term eligible small     
business means any person if-- 7,a7     
either--  7i7 the gross receipts of such
 person for the preceding taxable year  
did not exceed #bj1jjj1jjj1 or  7ii7 in 
the case of a person to which           
subparagraph 7,a7 does not apply1 such  
person employed not more than #ajj      
full-time employees during the preceding
 taxable year1 and  7,b7 such person    
elects the application of this          
subsection for the taxable year4  ,for  
purposes of subparagraph 7,a77ii71 an   
employee shall be considered full-time  
if such employee is employed at least   
#cj hours per week for #ce or more      
calendar weeks in the taxable year4     

7#c7 ,eligible unemployed individual    
,for purposes of this section1 the term 
eligible unemployed individual means any
 individual--  7,a7 who is certified by 
the designated local agency as being    
eligible to receive unemployment        
compensation under ,state or ,federal   
law during the #a-year period ending on 
the hiring date1 or  7,b7 whose         
employment with the employer was        
terminated before ,january #a1 #bjah4   
7#d7 ,employee must be full-time ,no    
wages shall be taken into account with  
respect to any individual for any       
taxable year unless such individual is  
employed by the employer an average of  
at least #cj hours per week in the      
taxable year 7in the case of the taxable
 year during which the individual begins
 work1 beginning with the day the       
individual begins work74  7#e7          
,modifications ,for purposes of this    
subsection1 the modifications described 
in this paragraph are as follows3 7,a7  
,percentage of wages ,subsection 7a7    

shall be applied--  7i7 in the case of  
wages paid or incurred by the employer  
during #bjah1 by substituting #g4e      
percent for #dj percent1 and  7ii7 in   
the case of wages paid or incurred by   
the employer during #bjai1 by           
substituting #e percent for #dj percent4
  7,b7 ,qualified wages during #bjah and
 #bjai taken into account ,subsection   
7b77#b7 shall be applied by substituting
 during #bjah and #bjai for during the  
#a-year period beginning with the day   
the individual begins work for the      
employer4  7,c7 #ge1jjj wage limitation 
,subsection 7b77#c7 shall be applied by 
substituting #ge1jjj for #f1jjj4  7,d7  
,double credit in counties with high    
unemployment  7i7 ,in general ,in the   
case of an employer located in a county 
which is a high unemployment county for 
the month during which the employee     
begins work for the employer1 clauses   
7i7 and 7ii7 of subparagraph 7,a7 shall 
be applied by substituting #ae percent  
and #aj percent for #g4e percent and #e 

percent1 respectively4  7ii7 ,high      
unemployment county ,for purposes of    
this subparagraph1 the term high        
unemployment county means1 with respect 
to any month1 a county for which the    
rate of unemployment exceeds the        
national rate of unemployment 7as       
determined by the ,bureau of ,labor     
,statistics of the ,department of       
,labor74  7,e7 ,credit to apply for all 
#bjah and #bjai ,this subsection shall  
be applied without regard to subsection 
7c77#d74  7,f7 ,certain rehires eligible
 ,subsection 7i77#b7 shall not apply to 
an individual whose employment with the 
employer was terminated before ,january 
#a1 #bjah4  4  7b7 ,effective date ,the 
amendments made by this section shall   
apply to employees hired after ,december
 #ca1 #bjag4