,,ii  #aaith ,,congress  #ast ,session  
,s4 #dib  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #aj1      
#bjbe,mr4 ,cassidy 7for himself and ,ms4
 ,hassan7 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 improve and enhance the work
 opportunity tax credit1 to encourage   
longer-service employment1 and to       
modernize the credit to make it more    
effective as a hiring incentive for     
targeted workers1 and for other         
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,improve and        
,enhance the ,work ,opportunity ,tax    
,credit ,act4  #b4 ,improving and       
enhancing work opportunity tax credit   
7a7 ,in general ,section #ea7;a7 of the 
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 by striking shall be     
equal to #dj percent and all that       
follows and inserting the following3    
shall be equal to the sum of-- 7#a7 #ej 

percent of so much of the qualified     
first-year wages with respect to each   
individual for such year as does not    
exceed #f1jjj1 plus  7#b7 in the case of
 individuals who have performed at least
 #djj hours of service for the employer1
 #ej percent of so much of the qualified
 first-year wages with respect to each  
such individual for such year as exceeds
 #f1jjj1 and does not exceed #ab1jjj4  4
  7b7 ,conforming amendments relating to
 limitation on wages taken into account 
for certain veterans ,section           
#ea7;b77#c7 of such ,code is amended to 
read as follows3  7#c7 ,increased       
limitation on wages taken into account  
for veterans ,the #f1jjj and #ab1jjj    
amounts under paragraphs 7#a7 and 7#b7  
of subsection 7a7 shall be increased    
to-- 7,a7 #ab1jjj and #bd1jjj1          
respectively1 in the case of any        
individual who is a qualified veteran by
 reason of subsection                   
7d77#c77;,a77ii77,i71  7,b7 #ad1jjj and 
#bh1jjj1 respectively1 in the case of   

any individual who is a qualified       
veteran by reason of subsection         
7d77#c77;,a77iv71 and  7,c7 #bd1jjj and 
#dh1jjj1 respectively1 in the case of   
any individual who is a qualified       
veteran by reason of subsection         
7d77#c77;,a77ii77,,ii74  4  7c7         
,conforming amendments relating to      
individuals not meeting minimum         
employment periods  7#a7 ,subparagraphs 
7,a7 and 7,b7 of section #ea7;i77#c7 of 
such ,code are each amended by striking 
subsection 7a7 and inserting subsection 
7a77#a74  7#b7 ,section #ea7;i77#c77;,a7
 of such ,code is amended by striking   
#dj percent and inserting #ej percent4  
7d7 ,conforming amendments relating to  
treatment of summer youth employees     
,section #ea7;d77#g77;,b7 of such ,code 
is amended-- 7#a7 by striking clause    
7ii71  7#b7 by striking 1 and at the end
 of clause 7i7 and inserting a period1  
7#c7 by redesignating clause 7i7 7as so 
amended7 as clause 7v71 and  7#d7 by    
inserting before such clause 7v7 7as so 

redesignated7 the following new clauses3
  7i7 in lieu of the amount determined  
under subsection 7a71 the amount of the 
work opportunity credit determined under
 this section for the taxable year shall
 be equal to #dj percent of the         
qualified first-year wages for such     
year1  7ii7 in the case of an individual
 described in subsection 7i77#c77;,a71  
clause 7i7 shall be applied by          
substituting #be percent for #dj        
percent1  7iii7 in the case of an       
individual described in subsection      
7i77#c77;,b71 no wages shall be taken   
into account under clause 7i71  7iv7 the
 amount of qualified first-year wages   
which may be taken into account with    
respect to such individual shall not    
exceed #c1jjj per year1 and  4  7e7     
,conforming amendments relating to      
long-,term family assistance recipients 
7#a7 ,in general ,section #ea7;e77#a7 of
 such ,code is amended by striking      
family assistance recipient-- and all   
that follows and inserting the          

following3 family assistance recipient1 
in lieu of subsection 7a71 the amount of
 the work opportunity credit determined 
under this section for the taxable year 
shall be equal to-- 7#a7 #dj percent of 
so much of the qualified first-year     
wages with respect to such individual   
for such year as does not exceed        
#aj1jjj1 and  7#b7 #ej percent of so    
much of the qualified second-year wages 
with respect to such individual for such
 year as does not exceed #aj1jjj4  4    
7#b7 ,clerical amendment ,the heading   
for section #ea7;e7 of such ,code is    
amended by striking ,credit for         
second-year wages and inserting ,special
 rules for determining credit4  7f7     
,effective date ,the amendments made by 
this section shall apply to individuals 
who begin work for the employer after   
,december #ca1 #bjbd4  #c4 ,removal of  
age limit for qualified supplemental    
nutrition assistance program benefits   
recipient  7a7 ,in general ,section     
#ea7;d77#h77;,a77i7 of the ,internal    

,revenue ,code of #aihf is amended by   
striking but not age #dj4  7b7          
,effective date ,the amendment made by  
this section shall apply to individuals 
who begin work for the employer after   
,december #ca1 #bjbd4