,,ii #aahth ,,congress #ast ,session ,s4 #cjgf ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,october #ah1 #bjbc,mr4 ,casey 7for himself1 ,mr4 ,brown1 ,ms4 ,duckworth1 ,mr4 ,van ,hollen1 ,mr4 ,blumenthal1 and ,mrs4 ,gillibrand7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to include individuals receiving ,social ,security disability benefits under the work opportunity credit1 increase the work opportunity credit for vocational rehabilitation referrals1 qualified ,,ssi recipients1 and qualified ,,ssdi recipients1 expand the disabled access credit1 and enhance the deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly4 #a4 ,short title ,this ,act may be cited as the ,disability ,employment ,incentive ,act4 #b4 ,expansion of work opportunity credit to include individuals receiving disability benefits under the ,social ,security ,act 7a7 ,in general ,subsection 7d7 of section #ea of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in paragraph 7#a7-- 7,a7 in subparagraph 7,i71 by striking or at the end1 7,b7 in subparagraph 7,j71 by striking the period at the end and inserting 1 or1 and 7,c7 by adding at the end the following new subparagraph3 7,k7 a qualified disability insurance beneficiary4 1 and 7#b7 by adding at the end the following new paragraph3 7#af7 ,qualified disability insurance beneficiary ,the term qualified disability insurance beneficiary means any individual who receives1 for any month ending within the #fj-;day period ending on the hiring date-- 7,a7 monthly insurance benefits under section #bjb of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7 based on such individual's disability 7as defined in section #bbc7;d7 of such ,act71 or 7,b7 disability insurance benefits under section #bbc of such ,act 7#db ,u4,s4,c4 #dbc74 4 7b7 ,credit made available to qualified tax-,exempt organizations in certain circumstances 7#a7 ,in general ,section #caaa7;e7 of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 in the heading1 by inserting or qualified disability insurance beneficiaries after qualified veterans1 7,b7 in paragraph 7#a7-- 7i7 by inserting or a qualified disability insurance beneficiary after a qualified veteran1 and 7ii7 by inserting or such qualified disability insurance beneficiary after such qualified veteran1 7,c7 in paragraph 7#b71 by inserting and qualified disability insurance beneficiaries after all qualified veterans1 7,d7 in paragraph 7#c77;,c71 by inserting or a qualified disability insurance beneficiary after a qualified veteran1 7,e7 in paragraph 7#d7-- 7i7 by inserting or any qualified disability insurance beneficiary after any qualified veteran1 and 7ii7 by inserting or such qualified disability insurance beneficiary after such qualified veteran1 7,f7 in paragraph 7#e7-- 7i7 in subparagraph 7,a71 by striking and at the end1 7ii7 in subparagraph 7,b71 by striking the period at the end and inserting 1 and1 and 7iii7 by adding at the end the following3 7,c7 the term qualified disability insurance beneficiary has the same meaning given such term by section #ea7;d77#af74 1 and 7,g7 by adding at the end the following3 7#f7 #ad7;c7 certificate holders 7,a7 ,in general ,in the case of any qualified tax-exempt organization which1 for any period1 employs any individual under a special certificate1 for purposes of determining the amount of any credit allowed under paragraph 7#a71 such determination shall not include any wages paid to any qualified disability insurance beneficiary during such period4 7,b7 ,special certificate ,for purposes of this paragraph1 the term special certificate means a special certificate issued under section #ad7;c7 of the ,fair ,labor ,standards ,act of #aich 7#bi ,u4,s4,c4 #bad7;c774 4 7#b7 ,conforming amendment ,section #eb7;c77#b7 of such ,code is amended-- 7,a7 in the heading1 by inserting or qualified disability insurance beneficiaries after qualified veterans1 and 7,b7 by inserting or qualified disability insurance beneficiaries after qualified veterans4 7#c7 ,transfers to ,federal ,old-,age ,and ,survivors ,insurance ,trust ,fund ,there are hereby appropriated to the ,federal ,old-,age and ,survivors ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund established under section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 amounts equal to the reduction in revenues to the ,treasury by reason of the amendments made by paragraphs 7#a7 and 7#b74 ,amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such ,trust ,fund had such amendments not been enacted4 7c7 ,effective date ,the amendments made by this section shall apply to individuals who begin work for the employer after ,december #ca1 #bjbc4 #c4 ,enhancement of ,work ,opportunity ,credit for vocational rehabilitation referrals1 qualified ,,ssi recipients1 and qualified ,,ssdi recipients 7a7 ,in general ,section #ea of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by redesignating subsections 7f7 through 7k7 as subsections 7g7 through 7l71 respectively1 and 7#b7 by inserting after subsection 7e7 the following new subsection3 7f7 ,credit for second-,year wages for employment of vocational rehabilitation referrals1 qualified ,,ssi recipients1 and qualified disability insurance beneficiaries 7#a7 ,in general ,with respect to employment of a vocational rehabilitation referral1 a qualified ,,ssi recipient1 or a qualified disability insurance beneficiary-- 7,a7 the amount of the work opportunity credit determined under this section for the taxable year shall include #bj percent of the qualified second-year wages for such year1 and 7,b7 in lieu of applying subsection 7b77#c71 the amount of the qualified first-year wages1 and the amount of qualified second-year wages1 which may be taken into account with respect to such referral or recipient shall not exceed #ab1ejj per year4 7#b7 ,qualified second-year wages ,for purposes of this subsection1 the term qualified second-year wages means qualified wages-- 7,a7 which are paid to a vocational rehabilitation referral1 a qualified ,,ssi recipient1 or a qualified disability insurance beneficiary1 and 7,b7 which are attributable to service rendered during the #a-year period beginning on the day after the last day of the #a-year period with respect to such referral or recipient determined under subsection 7b77#b74 7#c7 ,special rules for agricultural and railway labor ,if such referral or recipient is an employee to whom subparagraph 7,a7 or 7,b7 of subsection 7i77#a7 applies1 rules similar to the rules of such subparagraphs shall apply except that-- 7,a7 such subparagraph 7,a7 shall be applied by substituting #ab1ejj for #f1jjj1 and 7,b7 such subparagraph 7,b7 shall be applied by substituting #ajda4fg for #ejj4 4 7b7 ,conforming amendments 7#a7 ,section #ea of the ,internal ,revenue ,code of #aihf1 as amended by subsection 7a71 is amended-- 7,a7 in subsection 7c77#a71 by striking subsection 7h77#b7 and inserting subsection 7i77#b71 7,b7 in subsection 7e77#c71 by striking subsection 7h77#a7 and inserting subsection 7i77#a71 and 7,c7 in subsection 7g77#b71 by striking subsection 7h77#a7 and inserting subsection 7i77#a74 7#b7 ,section #de;,a of such ,code is amended-- 7,a7 in subsection 7b77#a77;,b71 by inserting or 7f77#a77;,a7 after subsection 7e77#a77;,a71 7,b7 in subsection 7c77#e77;,a71 by striking section #ea7;i77#a7 and inserting section #ea7;j77#a71 and 7,c7 in subsection 7e77#c71 by striking section #ea7k7 and inserting section #ea7l74 7#c7 ,section #de,s7h77#b7 of such ,code is amended by striking section #ea7;j7 and inserting section #ea7k74 7#d7 ,section #acif7;d77#b77;,a7 of such ,code is amended by striking section #ea7;i77#a7 and inserting section #ea7;j77#a74 7#e7 ,section #acig7;c7 of such ,code is amended by striking section #ea7k7 and inserting section #ea7l74 7#f7 ,section #caaa7;e77#c77;,b7 of such ,code is amended by striking subsection 7i77#c77;,a7 and inserting subsection 7j77#c77;,a74 7c7 ,effective date ,the amendments made by this section shall apply to individuals who begin work for the employer after ,december #ca1 #bjbc4 #d4 ,expansion of disabled access credit 7a7 ,eligible access expenditures ,subsection 7a7 of section #dd of the ,internal ,revenue ,code of #aihf is amended by striking #aj1bej and inserting #bj1bej4 7b7 ,eligible small business ,subsection 7b77#a7 of section #dd of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in subparagraph 7,a71 by striking #a1jjj1jjj and inserting #c1jjj1jjj1 and 7#b7 in subparagraph 7,b71 by striking #cj full-time employees and inserting #fj full-time employees4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbc4 #e4 ,expansion of deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly 7a7 ,inclusion of improvements in accessability to internet and telecommunications operations ,subsection 7b7 of section #aij of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7#d7 ,inclusion of improvements in accessability to internet and telecommunications operations ,the term architectural and transportation barrier removal expenses shall include an expenditure for the purpose of improving accessibility for handicapped and elderly individuals to any internet or telecommunications services provided within any facility or public transportation vehicle owned or leased by the taxpayer for use in connection with their trade or business4 4 7b7 ,increase in deduction limitation amount ,subsection 7c7 of section #aij of the ,internal ,revenue ,code of #aihf is amended by striking #ae1jjj and inserting #cj1jjj4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbc4