,,ii  #aah? ,,congress  #a/ ,session    
,s4 #cjgf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #ah1 #bjbc,mr4 
,casey 7= himself1 ,mr4 ,br[n1 ,ms4     
,duckwor?1 ,mr4 ,van ,holl51 ,mr4       
,blum5?al1 & ,mrs4 ,gillibr&7 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 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+ disability  
b5efits "u ! ,social ,security ,act  7a7
 ,9 g5]al ,subsection 7d7 ( section #ea 

( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$-- 7#a7 9 p>agraph 7#a7-- 7,a7 9   
subp>agraph 7,i71 by /rik+ or at ! end1 
7,b7 9 subp>agraph 7,j71 by /rik+ !     
p]iod at ! end & ins]t+ 1 or1 &  7,c7 by
 add+ at ! end ! foll[+ new subp>agraph3
  7,k7 a qualifi$ disability insurance  
b5efici>y4  1 &  7#b7 by add+ at ! end !
 foll[+ new p>agraph3  7#af7 ,qualifi$  
disability insurance b5efici>y ,! t]m   
qualifi$ disability insurance b5efici>y 
means any individual :o receives1 = any 
mon? end+ )9 ! #fj-;day p]iod end+ on ! 
hir+ date-- 7,a7 mon?ly insurance       
b5efits "u section #bjb ( ! ,social     
,security ,act 7#db ,u4,s4,c4 #djb7 bas$
 on su* individual's disability 7z def9$
 9 section #bbc7;d7 ( su* ,act71 or     
7,b7 disability insurance b5efits "u    
section #bbc ( su* ,act 7#db ,u4,s4,c4  
#dbc74  4  7b7 ,cr$it made available to 
qualifi$ tax-,exempt organizations 9    
c]ta9 circum/ances  7#a7 ,9 g5]al       
,section #caaa7;e7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$-- 7,a7 9 ! head+1

 by ins]t+ or qualifi$ disability       
insurance b5efici>ies aft] qualifi$     
vet]ans1  7,b7 9 p>agraph 7#a7-- 7i7 by 
ins]t+ or a qualifi$ disability         
insurance b5efici>y aft] a qualifi$     
vet]an1 &  7ii7 by ins]t+ or su*        
qualifi$ disability insurance b5efici>y 
aft] su* qualifi$ vet]an1  7,c7 9       
p>agraph 7#b71 by ins]t+ & qualifi$     
disability insurance b5efici>ies aft]   
all qualifi$ vet]ans1  7,d7 9 p>agraph  
7#c77;,c71 by ins]t+ or a qualifi$      
disability insurance b5efici>y aft] a   
qualifi$ vet]an1  7,e7 9 p>agraph 7#d7--
 7i7 by ins]t+ or any qualifi$          
disability insurance b5efici>y aft] any 
qualifi$ vet]an1 &  7ii7 by ins]t+ or   
su* qualifi$ disability insurance       
b5efici>y aft] su* qualifi$ vet]an1     
7,f7 9 p>agraph 7#e7-- 7i7 9 subp>agraph
 7,a71 by /rik+ & at ! end1  7ii7 9     
subp>agraph 7,b71 by /rik+ ! p]iod at ! 
end & ins]t+ 1 &1 &  7iii7 by add+ at ! 
end ! foll[+3  7,c7 ! t]m qualifi$      
disability insurance b5efici>y has !    

same mean+ giv5 su* t]m by section      
#ea7;d77#af74  1 &  7,g7 by add+ at !   
end ! foll[+3  7#f7 #ad7;c7 c]tificate  
hold]s  7,a7 ,9 g5]al ,9 ! case ( any   
qualifi$ tax-exempt organization :i*1 = 
any p]iod1 employs any individual "u a  
special c]tificate1 = purposes ( det]m9+
 ! am\nt ( any cr$it all[$ "u p>agraph  
7#a71 su* det]m9ation %all n include any
 wages paid to any qualifi$ disability  
insurance b5efici>y dur+ su* p]iod4     
7,b7 ,special c]tificate ,= purposes (  
?is p>agraph1 ! t]m special c]tificate  
means a special c]tificate issu$ "u     
section #ad7;c7 ( ! ,fair ,labor ,/&>ds 
,act ( #aich 7#bi ,u4,s4,c4 #bad7;c774  
4  7#b7 ,con=m+ am5dm5t ,section        
#eb7;c77#b7 ( su* ,code is am5d$-- 7,a7 
9 ! head+1 by ins]t+ or qualifi$        
disability insurance b5efici>ies aft]   
qualifi$ vet]ans1 &  7,b7 by ins]t+ or  
qualifi$ disability insurance           
b5efici>ies aft] qualifi$ vet]ans4  7#c7
 ,transf]s to ,f$]al ,old-,age ,&       
,survivors ,insurance ,tru/ ,fund ,!re  

are h]eby appropriat$ to ! ,f$]al       
,old-,age & ,survivors ,tru/ ,fund & !  
,f$]al ,disability ,insurance ,tru/     
,fund e/abli%$ "u section #bja ( !      
,social ,security ,act 7#db ,u4,s4,c4   
#dja7 am\nts equal to ! r$uction 9      
rev5ues to ! ,treasury by reason ( !    
am5dm5ts made by p>agraphs 7#a7 & 7#b74 
,am\nts appropriat$ by ! prec$+ s5t5ce  
%all be transf]r$ f ! g5]al fund at su* 
times & 9 su* mann] z to replicate to ! 
ext5t possible ! transf]s :i* w\ld h    
occurr$ to su* ,tru/ ,fund _h su*       
am5dm5ts n be5 enact$4  7c7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to individuals :o beg9 "w = !
 employ] aft] ,decemb] #ca1 #bjbc4  #c4 
,enhancem5t ( ,"w ,opportunity ,cr$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$ disability        
insurance b5efici>ies  7#a7 ,9 g5]al ,) 
respect to employm5t ( a vocational     
rehabilitation ref]ral1 a qualifi$ ,,ssi
 recipi5t1 or a qualifi$ disability     
insurance b5efici>y-- 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$  

disability insurance b5efici>y1 &  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 #bjbc4  #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$-- 7#a7 9 subp>agraph 7,a71 by  
/rik+ #a1jjj1jjj & ins]t+ #c1jjj1jjj1 & 
7#b7 9 subp>agraph 7,b71 by /rik+ #cj   
full-"t employees & ins]t+ #fj full-"t  
employees4  7c7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbc4  #e4 ,expansion ( d$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 #bjbc4