,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #aaif  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ac1         
#bjai,mr4 ,k+ ( ,new ,york 7= himself1  
,miss ,gonzlez-,coln ( ,pu]to ,rico1    
,mr4 ,wel*1 ,ms4 ,wild1 ,ms4 ,gabb>d1 & 
,mr4 ,g>am5di7 introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ an        
increas$ "w opportunity cr$it ) respect 
to rec5t vet]ans1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,jobs = ,vet]ans ,act ( #bjai4  #b4 ,"w 
opportunity cr$it = rec5t vet]ans  7a7  
,"w opportunity cr$it ,section #ea ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subsection3  7l7 ,special rules =       
vet]ans ,= purposes ( ?is subp>t-- 7#a7 
,9 g5]al ,9 ! case ( an individual :o is
 an applicable vet]an :o beg9s "w = !   
employ] aft] ,decemb] #ca1 #bjai1 & be=e
 ,janu>y #a1 #bjbd1 ! foll[+ rules %all 
apply3  7,a7 ,applicable vet]an ,su*    

individual %all be treat$ z a memb] ( a 
t>get$ gr\p4  7,b7 ,increas$ p]c5tage   
,subsection 7a7 %all be appli$ by       
sub/itut+ #ajj p]c5t = #dj p]c5t4  7,c7 
,wage limitation ,p>agraph 7#c7 (       
subsection 7b7 %all be appli$-- 7i7 by  
sub/itut+ #e1jjj = #f1jjj1 &  7ii7 )\t  
reg>d to ! p>5!tical !re94  7,d7 ,m9imum
 employm5t p]iods ,subp>agraph 7,a7 (   
subsection 7i77#c7 %all be appli$ by    
sub/itut+ #j p]c5t = #be p]c5t4  7,e7   
,disabl$ vet]ans ,9 ! case ( su* an     
individual :o is a qualifi$ vet]an by   
reason ( subsection 7d77#c77;,a77ii71 ! 
cr$it det]m9$ ) respect to su*          
individual "u ! rules ( ?is subsection  
%all be 9 addition to any cr$it all[able
 ) respect to su* individual "u ?is     
section det]m9$ )\t reg>d to ?is        
subsection4  7#b7 ,applicable vet]an ,! 
t]m applicable vet]an means any vet]an  
7z def9$ 9 subsection 7d77#c77;,b77 :o  
is c]tifi$ by ! designat$ local ag5cy z 
hav+ be5 dis*>g$ or releas$ f active    
duty 9 ! ,arm$ ,=ces ( ! ,unit$ ,/ates  

aft] ,septemb] #aa1 #bjja4  7#c7        
,election to h subsection n apply ,a    
taxpay] may elect 7at su* "t & 9 su* =m 
& mann] z ! ,secret>y %all prescribe7 to
 h ?is subsection n apply ) respect to  
an individual = any taxable ye>4  4  7b7
 ,effective date ,! am5dm5t made by     
subsection 7a7 %all apply to individuals
 :o beg9 "w = ! employ] aft] ,decemb]   
#ca1 #bjai4