,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #dac  ,,in ,,the ,,house ,,of   
,,representatives  ,january #i1         
#bjai,ms4 ,plaskett 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 allow the work       
opportunity credit to small businesses  
which hire individuals who are members  
of the ,ready ,reserve or ,national     
,guard1 and for other purposes4  #a4    
,short title ,this ,act may be cited as 
the ,hire ,a ,hero ,act of #bjai4  #b4  
,work opportunity credit to small       
businesses for hiring members of ,ready 
,reserve or ,national ,guard  7a7 ,in   
general ,section #ea7;d77#a7 of the     
,internal ,revenue ,code of #aihf is    
amended by striking or at the end of    
subparagraph 7,i71 by striking the      
period at the end of subparagraph 7,j7  
and inserting 1 or1 and by adding at the
 end the following new subparagraph3    
7,k7 in the case of an eligible employer

 7as defined in section                 
#djh7p77#b77;,c77i771 an individual who 
is a member of--  7i7 the ,ready        
,reserve 7as described in section #ajadb
 of title #aj1 ,united ,states ,code71  
or  7ii7 the ,national ,guard 7as       
defined in section #aja7;c77#a7 of title
 #aj1 ,united ,states ,code74  4  7b7   
,effective date  7#a7 ,in general ,the  
amendment made by this section shall    
apply to wages paid or incurred after   
the date of the enactment of this ,act  
in taxable years ending after such date4
  7#b7 ,current employees covered by    
credit ,for purposes of applying section
 #ea of the ,internal ,revenue ,code of 
#aihf1 individuals described in section 
#ea7;d77#a77,k7 of such ,code1 as added 
by this section1 who are employed by an 
eligible employer 7as defined in section
 #djh7p77#b77;,c77i7 of such ,code7 on  
the date of the enactment of this ,act  
shall be treated as beginning work for  
such employer on such date4  #c4        
,permanent extension of work opportunity

 credit for employers hiring qualified  
veterans and members of ,ready ,reserve 
and ,national ,guard  7a7 ,in general   
,section #ea7;c77#d7 of the ,internal   
,revenue ,code of #aihf is amended by   
inserting 7other than any individual    
described in subparagraph 7,b7 or 7,k7  
of subsection 7d77#a77 after individual4
  7b7 ,effective date ,the amendment    
made by this section shall apply to     
individuals who begin work for the      
employer after ,december #ca1 #bjah4