,,ii  #aag? ,,congress  #a/ ,session    
,s4 #cjdd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #ba1 #bjba,mr4 
,casey introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to include        
individuals receiv+ ,social ,security   
,disability ,insurance b5efits "u ! "w  
opportunity cr$it & to increase ! "w    
opportunity cr$it = vocational          
rehabilitation ref]rals1 qualifi$ ,,ssi 
recipi5ts1 & qualifi$ ,,ssdi recipi5ts4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,"w ,opportunity ,tax ,cr$it          
,disability ,expansion & ,enhancem5t    
,act4  #b4 ,expansion ( "w opportunity  
cr$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 #bjba4  #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+ #ajda4fg =  
#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 #bjba4