,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #aiad  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #f1 #bjbe,ms4    
,crockett 7= h]self1 ,mr4 ,edw>ds1 ,ms4 
,*u1 & ,mr4 ,mosk[itz7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ ! "w opportunity tax cr$it
 = hir+ displac$ disa/] victims4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,help+ ,increase ,realtime ,employm5t = 
,communities ,recov]+ f ,em]g5cy        
,disa/]s = an ,int]im ,"t ,act or z !   
,,hire ,,cr$it ,act4  #b4 ,"w           
opportunity tax cr$it = hir+ displac$   
disa/] victims  7a7 ,9 g5]al ,section   
#ea7;d7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by /rik+ or at ! end (   
subp>agraph 7,i71 by /rik+ ! p]iod at ! 
end ( subp>agraph 7,j7 & ins]t+ 1 or1 & 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,k7 a displac$ disa/]    
victim4  4  7b7 ,displac$ disa/] victim 
,section #ea7;d7 ( su* ,code is am5d$ by

 add+ at ! end ! foll[+ new p>agraph3   
7#af7 ,displac$ disa/] victim  7,a7 ,9  
g5]al ,! t]m displac$ disa/] victim     
means any individual :o is c]tifi$ by ! 
designat$ local ag5cy-- 7i7 z hav+ a    
pr9cipal resid5ce 7z def9$ 9 section    
#ajcc7;h77#d77 9 a qualifi$ disa/] zone 
:i* 0 r5d]$ un9habitable z a result ( ! 
qualifi$ disa/] ) respect to su*        
qualifi$ disa/] zone1  7ii7 z be+       
employ$ 7imm$iately prior to ! incid5t  
p]iod ) respect to su* qualifi$ disa/]7 
at a location 9 su* qualifi$ disa/] zone
 :i* 0 r5d]$ inop]able z a result ( su* 
qualifi$ disa/]1 &  7iii7 z be+ 9 a     
p]iod ( unemploym5t4  7,b7 ,tempor>y    
/atus ,! t]m displac$ disa/] victim %all
 n include any individual unless ! hir+ 
date ) respect to su* individual is be=e
 ! date :i* is #a ye> aft] ! la/ day ( !
 incid5t p]iod ) respect to ! qualifi$  
disa/] ref]r$ to 9 subp>agraph 7,a74    
7,c7 ,exclusion ( full-"t employm5t     
outside ( qualifi$ disa/] zone ,if !    
pr9cipal place ( employm5t by ! taxpay] 

( any displac$ disa/] victim is outside 
( ! qualifi$ disa/] zone ) respect to   
su* individual1 ! t]m qualifi$ wages    
%all n include any am\nt paid or incurr$
 by su* employ] z comp5sation = !       
s]vices ( su* individual ) respect any  
cal5d> week if su* individual provid$   
#cj or m h\rs ( s]vices to su* employ]  
dur+ su* week4  7,d7 ,qualifi$ disa/]   
zone ,! t]m qualifi$ disa/] zone means  
any area-- 7i7 ) respect to :i* a major 
disa/] 0 decl>$1 on or aft] ,janu>y #a1 
#bjbd1 by ! ,presid5t "u section #dja ( 
! ,rob]t ,t4 ,/af=d ,disa/] ,relief &   
,em]g5cy ,assi/ance ,act1 &  7ii7 :i* 0 
det]m9$ by ! ,presid5t1 on or aft]      
,janu>y #a1 #bjbd1 to w>rant individual 
or individual & public assi/ance f !    
,f$]al ,gov]nm5t "u ! ,rob]t ,t4 ,/af=d 
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act by reason ( ! qualifi$ disa/] )    
respect to su* disa/] area4  7,e7       
,qualifi$ disa/] ,! t]m qualifi$ disa/] 
means1 ) respect to any qualifi$ disa/] 
zone1 ! disa/] by reason ( :i* a major  

disa/] 0 decl>$ ) respect to su* area4  
7,f7 ,incid5t p]iod ,! t]m incid5t p]iod
 means1 ) respect to any qualifi$       
disa/]1 ! p]iod specifi$ by ! ,f$]al    
,em]g5cy ,managem5t ,ag5cy z ! p]iod    
dur+ :i* su* disa/] occurr$ 7except t = 
purposes ( ?is p>agraph su* p]iod %all n
 be treat$ z beg9n+ be=e ,janu>y #a1    
#bjbd74  4  7c7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to individuals :o beg9 "w = ! employ] on
 or aft] ,janu>y #a1 #bjbd4  7d7        
,transition rules ,9 ! case ( any       
qualifi$ disa/] ! incid5t p]iod ( :i*   
ends be=e ! date ( ! enactm5t ( ?is     
,act-- 7#a7 section #ea7;d77#af77;,b7 ( 
! ,int]nal ,rev5ue ,code ( #aihf %all be
 appli$ by sub/itut+ ! date ( ! enactm5t
 ( ?is ,act = ! la/ day & all t foll[s1 
&  7#b7 9 ! case ( an individual :o     
beg9s "w = ! employ] be=e ! date ( !    
enactm5t ( ?is ,act1 section            
#ea7;d77#ae77;,a77iii7 %all be det]m9$ )
 respect to ! p]iod be=e ! date on :i*  
su* individual s beg9s su* "w4