,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #bibg  ,,in ,,the ,,house ,,of  
,,representatives  ,june #ae1 #bjag,mr4 
,messer 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
 include apprentices as members of      
targeted groups for purposes of the work
 opportunity credit4  #a4 ,short title  
,this ,act may be cited as the ,helpful 
,incentives to ,restore the ,economic   
,dream ,act of #bjag or the ,,hired ,act
 of #bjag4  #b4 ,credit for first-year  
wages of apprentices  7a7 ,in general   
,subpart ,d of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
adding at the end the following new     
section3  #de,s4 ,first-year wages of   
apprentices  7a7 ,in general ,for       
purposes of section #ch1 the apprentice 
credit determined under this section for
 the taxable year is an amount equal to 
#dj percent of the qualified first-year 

wages for such year4  7b7 ,qualified    
first-,year wages ,for purposes of this 
section-- 7#a7 ,first-year wages ,the   
term qualified first-year wages means   
wages paid or incurred by the taxpayer  
for services rendered by an employee as 
part of an apprenticeship programs      
registered under the ,act of ,august    
#af1 #aicg 7commonly known as the       
,national ,apprenticeship ,act71 during 
the #a-year period beginning with the   
day the individual first renders such   
services for such employer4  7#b7       
,limitation on wages per year taken into
 account ,the amount of the qualified   
first-year wages which may be taken into
 account with respect to any individual 
shall not exceed #f1jjj per year4  7#c7 
,wages ,the term wages has the meaning  
given such term under section #ea7;c7   
applied without regard to paragraph 7#d7
 thereof4  7c7 ,application of certain  
rules ,rules similar to the rules of    
subsections 7f71 7g71 7i71 7j71 and 7k7 
of section #ea1 and section #eb1 shall  

apply for the purposes of this section4 
4  7b7 ,conforming amendments  7#a7     
,section #ch7;b7 of such ,code is       
amended by striking plus at the end of  
paragraph 7#ce71 by striking the period 
at the end of paragraph 7#cf71 and      
inserting 1 plus1 and by adding at the  
end the following new paragraph3  7#cg7 
the apprentice credit determined under  
section #de,s4  4  7#b7 ,the table of   
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by adding at the end   
the following new item3  ,sec4 #de,s4   
,first-year wages of apprentices4  4    
7c7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after the date of the   
enactment of this ,act4