,i #aaf? ,,congress #a/ ,session ,h4 ,r4 #ciib ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,july #be1 #bjai,mr4 ,h>d] ( ,cali=nia 7= himself & ,mr4 ,fitzpatrick7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to include individuals receiv+ ,social ,security ,disability ,insurance b5efits "u ! "w opportunity cr$it1 increase ! "w opportunity cr$it = vocational rehabilitation ref]rals1 qualifi$ ,,ssi recipi5ts1 & qualifi$ ,,ssdi recipi5ts1 exp& ! disabl$ access cr$it1 & enhance ! d$uction = exp5ditures to remove ar*itectural & transportation b>ri]s to ! h&icapp$ & eld]ly4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,disability ,employm5t ,inc5tive ,act4 #b4 ,expansion ( "w opportunity cr$it to include individuals receiv+ ,social ,security ,disability ,insurance b5efits 7a7 ,9 g5]al ,subsection 7d7 ( section #ea ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 p>agraph 7#a7-- 7,a7 9 subp>agraph 7,i71 by /rik+ or at ! end1 7,b7 9 subp>agraph 7,j71 by /rik+ ! p]iod at ! end & ins]t+ 1 or1 & 7,c7 by add+ at ! end ! foll[+ new subp>agraph3 7,k7 a qualifi$ ,,ssdi recipi5t4 1 & 7#b7 by add+ at ! end ! foll[+ new p>agraph3 7#af7 ,qualifi$ ,,ssdi recipi5t ,! t]m qualifi$ ,,ssdi recipi5t means any individual :o is c]tifi$ by ! designat$ local ag5cy z receiv+ disability insurance b5efits "u section #bbc ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dbc7 = any mon? end+ )9 ! #fj-;day p]iod end+ on ! hir+ date4 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to individuals :o beg9 "w = ! employ] aft] ,decemb] #ca1 #bjai4 #c4 ,enhancem5t ( ,"w ,opportunity ,cr$it = vocational rehabilitation ref]rals1 qualifi$ ,,ssi recipi5ts1 & qualifi$ ,,ssdi recipi5ts 7a7 ,9 g5]al ,section #ea ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by r$esignat+ subsections 7f7 ?r\gh 7k7 z subsections 7g7 ?r\gh 7l71 respectively1 & 7#b7 by ins]t+ aft] subsection 7e7 ! foll[+ new subsection3 7f7 ,cr$it = second-,ye> wages = employm5t ( vocational rehabilitation ref]rals1 qualifi$ ,,ssi recipi5ts1 & qualifi$ ,,ssdi recipi5ts 7#a7 ,9 g5]al ,) respect to employm5t ( a vocational rehabilitation ref]ral1 a qualifi$ ,,ssi recipi5t1 or a qualifi$ ,,ssdi recipi5t-- 7,a7 ! am\nt ( ! "w opportunity cr$it det]m9$ "u ?is section = ! taxable ye> %all include #bj p]c5t ( ! qualifi$ second-ye> wages = su* ye>1 & 7,b7 9 lieu ( apply+ subsection 7b77#c71 ! am\nt ( ! qualifi$ fir/-ye> wages1 & ! am\nt ( qualifi$ second-ye> wages1 :i* may be tak5 into acc\nt ) respect to su* ref]ral or recipi5t %all n exce$ #ab1ejj p] ye>4 7#b7 ,qualifi$ second-ye> wages ,= purposes ( ?is subsection1 ! t]m qualifi$ second-ye> wages means qualifi$ wages-- 7,a7 :i* are paid to a vocational rehabilitation ref]ral1 a qualifi$ ,,ssi recipi5t1 or a qualifi$ ,,ssdi recipi5t1 & 7,b7 :i* are attributable to s]vice r5d]$ dur+ ! #a-ye> p]iod beg9n+ on ! day aft] ! la/ day ( ! #a-ye> p]iod ) respect to su* ref]ral or recipi5t det]m9$ "u subsection 7b77#b74 7#c7 ,special rules = agricultural & railway labor ,if su* ref]ral or recipi5t is an employee to :om subp>agraph 7,a7 or 7,b7 ( subsection 7i77#a7 applies1 rules simil> to ! rules ( su* subp>agraphs %all apply except t-- 7,a7 su* subp>agraph 7,a7 %all be appli$ by sub/itut+ #ab1ejj = #f1jjj1 & 7,b7 su* subp>agraph 7,b7 %all be appli$ by sub/itut+ #a1jda4fg = #ejj4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #ea ( ! ,int]nal ,rev5ue ,code ( #aihf1 z am5d$ by subsection 7a71 is am5d$-- 7,a7 9 subsection 7c77#a71 by /rik+ subsection 7h77#b7 & ins]t+ subsection 7i77#b71 7,b7 9 subsection 7e77#c71 by /rik+ subsection 7h77#a7 & ins]t+ subsection 7i77#a71 & 7,c7 9 subsection 7g77#b71 by /rik+ subsection 7h77#a7 & ins]t+ subsection 7i77#a74 7#b7 ,section #de;,a ( su* ,code is am5d$-- 7,a7 9 subsection 7b77#a77;,b71 by ins]t+ or 7f77#a77;,a7 aft] subsection 7e77#a77;,a71 7,b7 9 subsection 7c77#e77;,a71 by /rik+ section #ea7;i77#a7 & ins]t+ section #ea7;j77#a71 & 7,c7 9 subsection 7e77#c71 by /rik+ section #ea7k7 & ins]t+ section #ea7l74 7#c7 ,section #de,s7h77#b7 ( su* ,code is am5d$ by /rik+ section #ea7;j7 & ins]t+ section #ea7k74 7#d7 ,section #acif7;d77#b77;,a7 ( su* ,code is am5d$ by /rik+ section #ea7;i77#a7 & ins]t+ section #ea7;j77#a74 7#e7 ,section #acig7;c7 ( su* ,code is am5d$ by /rik+ section #ea7k7 & ins]t+ section #ea7l74 7#f7 ,section #caaa7;e77#c77;,b7 ( su* ,code is am5d$ by /rik+ subsection 7i77#c77;,a7 & ins]t+ subsection 7j77#c77;,a74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to individuals :o beg9 "w = ! employ] aft] ,decemb] #ca1 #bjai4 #d4 ,expansion ( disabl$ access cr$it 7a7 ,eligible access exp5ditures ,subsection 7a7 ( section #dd ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #aj1bej & ins]t+ #bj1bej4 7b7 ,eligible small bus9ess ,subsection 7b77#a7 ( section #dd ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 subp>agraph 7,a71 by /rik+ #a1jjj1jjj & ins]t+ #c1jjj1jjj1 & 7#b7 9 subp>agraph 7,b71 by /rik+ #cj full-"t employees & ins]t+ #fj full-"t employees4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjai4 #e4 ,expansion ( d$uction = exp5ditures to remove ar*itectural & transportation b>ri]s to ! h&icapp$ & eld]ly 7a7 ,inclusion ( improvem5ts 9 accessability to int]net & telecommunications op]ations ,subsection 7b7 ( section #aij ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+3 7#d7 ,inclusion ( improvem5ts 9 accessability to int]net & telecommunications op]ations ,! t]m ar*itectural & transportation b>ri] removal exp5ses %all include an exp5diture = ! purpose ( improv+ accessibility = h&icapp$ & eld]ly individuals to any int]net or telecommunications s]vices provid$ )9 any facility or public transportation vehicle own$ or leas$ by ! taxpay] = use 9 connection ) _! trade or bus9ess4 4 7b7 ,increase 9 d$uction limitation am\nt ,subsection 7c7 ( section #aij ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #ae1jjj & ins]t+ #cj1jjj4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjai4