,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cbb  ,,in ,,the ,,house ,,of   
,,representatives  ,january #h1 #bjai   
,ms4 ,lee of ,california 7for herself   
and ,mr4 ,garamendi7 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 provide the work     
opportunity tax credit with respect to  
the hiring of veterans in the field of  
renewable energy4  #a4 ,short title     
,this ,act may be cited as the          
,incentives for our ,nation's ,veterans 
in ,energy ,sustainability ,technologies
 or as the ,,invest ,act4  #b4 ,work    
opportunity tax credit for veterans     
hired in the field of renewable energy  
7a7 ,in general ,section #ea7;d77#ad7 of
 the ,internal ,revenue ,code of #aihf  
is amended to read as follows3  7#ad7   
,certain veterans hired in the field of 
renewable energy  7,a7 ,in general ,for 
purposes of this subpart1 an individual 
shall be treated as a member of a       

targeted group if such individual is a  
specified veteran1 but qualified wages  
with respect to such individual shall   
include only wages attributable to      
services rendered in a field of         
renewable energy4  7,b7 ,specified      
veteran ,for purposes of this paragraph1
 the term specified veteran means any   
veteran 7as defined in paragraph 7#c77  
who is certified by the designated local
 agency as--  7i7 having received a     
credential or certification from the    
,department of ,defense of military     
occupational specialty or skill in a    
field of renewable energy or with       
respect to advanced manufacturing1      
machinist or welding1 or engineering1   
7ii7 having completed a vocational      
degree in a field of renewable energy   
during the #a-year period ending on the 
hiring date1 or  7iii7 having completed 
a ,,leed certification with the ,united 
,states ,green ,building ,council4  7,c7
 ,renewable energy ,for purposes of this
 paragraph1 renewable energy means      

resources that rely on fuel sources that
 restore themselves over short periods  
of time and do not diminish1 including  
the ,sun1 wind1 moving water1 organic   
plant and waste material1 and the       
,earth's heat4  4  7b7 ,treatment of    
possessions  7#a7 ,payments to          
possessions  7,a7 ,mirror code          
possessions ,the ,secretary of the      
,treasury shall pay to each possession  
of the ,united ,states with a mirror    
code tax system amounts equal to the    
loss to that possession by reason of the
 amendment made by this section4 ,such  
amounts shall be determined by the      
,secretary of the ,treasury based on    
information provided by the government  
of the respective possession of the     
,united ,states4  7,b7 ,other           
possessions ,the ,secretary of the      
,treasury shall pay to each possession  
of the ,united ,states which does not   
have a mirror code tax system the amount
 estimated by the ,secretary of the     
,treasury as being equal to the loss to 

that possession that would have occurred
 by reason of the amendment made by this
 section if a mirror code tax system had
 been in effect in such possession4 ,the
 preceding sentence shall not apply with
 respect to any possession of the       
,united ,states unless such possession  
establishes to the satisfaction of the  
,secretary that the possession has      
implemented 7or1 at the discretion of   
the ,secretary1 will implement7 an      
income tax benefit which is             
substantially equivalent to the income  
tax credit in effect after the          
amendments made by this section4  7#b7  
,coordination with credit allowed       
against united states income taxes ,the 
credit allowed against ,united ,states  
income taxes for any taxable year under 
the amendment made by this section to   
section #ea of the ,internal ,revenue   
,code of #aihf to any person with       
respect to any qualified veteran shall  
be reduced by the amount of any credit  
7or other tax benefit described in      

paragraph 7#a77;,b77 allowed to such    
person against income taxes imposed by  
the possession of the ,united ,states by
 reason of this subsection with respect 
to such qualified veteran for such      
taxable year4  7#c7 ,definitions and    
special rules  7,a7 ,possession of the  
united states ,for purposes of this     
subsection1 the term possession of the  
,united ,states includes ,american      
,samoa1 ,guam1 the ,commonwealth of the 
,northern ,mariana ,islands1 the        
,commonwealth of ,puerto ,rico1 and the 
,united ,states ,virgin ,islands4  7,b7 
,mirror code tax system ,for purposes of
 this subsection1 the term mirror code  
tax system means1 with respect to any   
possession of the ,united ,states1 the  
income tax system of such possession if 
the income tax liability of the         
residents of such possession under such 
system is determined by reference to the
 income tax laws of the ,united ,states 
as if such possession were the ,united  
,states4  7,c7 ,treatment of payments   

,for purposes of section #acbd7;b77#b7  
of title #ca1 ,united ,states ,code1 the
 payments under this subsection shall be
 treated in the same manner as a refund 
due from credit provisions described in 
such section4  7c7 ,effective date ,the 
amendment made by this section shall    
apply to individuals who begin work for 
the employer after ,december #ca1 #bjai4