,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #cddi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #bj1 #bjba,mr4   
,suozzi 7= himself1 ,mr4 ,hors=d1 ,mr4  
,bey]1 ,ms4 ,moore ( ,wiscons91 & ,mr4  
,s*neid]7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to make c]ta9     
adju/m5ts to ! "w opportunity cr$it to  
mod]nize ! cr$it & make x m effective z 
a hir+ inc5tive1 & = o!r purposes4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,hir+ ,inc5tive to ,return ,employm5t   
,act ( #bjba or ! ,,hire ,act ( #bjba4  
#b4 ,ext5sion ( "w opportunity cr$it    
dur+ ,,covid-#ai recov]y p]iod  7a7 ,9  
g5]al ,section #ea ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7l7 ,adju/m5t 
to cr$it dur+ ,,covid-#ai recov]y p]iod 
,9 ! case ( individuals hir$ aft] ! date
 ( ! enactm5t ( ?is subsection 9 a      
taxable ye> beg9n+ be=e ! date t is #b  
ye>s aft] su* date-- 7#a7 ,increas$     

am\nt ( cr$it ,subsection 7a7 %all be   
appli$ by sub/itut+ #ej p]c5t = #dj     
p]c5t4  7#b7 ,availability ( cr$it 9    
second ye> ( employm5t  7,a7 ,9 g5]al   
,subsection 7a7 %all be appli$ by ins]t+
 or qualifi$ second-ye> wages aft]      
wages4  7,b7 ,qualifi$ second-ye> wages 
,= ! purposes ( ?is p>agraph1 ! t]m     
qualifi$ second-ye> wages means qualifi$
 wages :i* are attributable to s]vice   
r5d]$ dur+ ! #a-ye> p]iod beg9n+ on !   
day aft] ! la/ day ( ! #a-ye> p]iod )   
respect to ! recipi5t det]m9$ "u        
subsection 7b77#b74  7#c7 ,increase 9   
limitation on wages tak5 into acc\nt    
,subsection 7b77#c7 %all be appli$ by   
sub/itut+ #aj1jjj = #f1jjj4  7#d7       
,eligibility ( rehires  7,a7 ,9 g5]al   
,subsection 7i77#b7 %all n apply4  7,b7 
,regulations ,! ,secret>y %all issue su*
 regulations z ! ,secret>y det]m9es     
appropriate to ensure a reasonable      
application ( subp>agraph 7,a71 includ+ 
prohibit+ attempts to claim ! b5efit (  
?is section ?r\gh ! t]m9ation & rehir+ (

 an employee4  4  7b7 ,effective date ,!
 am5dm5t made by ?is section %all apply 
to taxable ye>s end+ aft] ! date (      
enactm5t ( ?is ,act4