Jobs for Heroes Act

Summary: Jobs for Heroes Act - Amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: (1)&nbsp;revise the definition of "qualified veteran" to&nbsp;expand the eligibility of veterans for such credit,&nbsp;(2) allow such credit for the hiring of a qualified member of the Ready Reserve or National Guard, and (3) make such credit permanent.  Revises the tax credit for differential wage&nbsp;payments made by employers on behalf of Members of the Uniformed Services to: (1)&nbsp;extend eligibility for such credit to an employer without regard to the size of such employer's workforce, and (2) make such credit permanent.&nbsp;

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Jobs for Heroes Act''.

SEC. 2. WORK OPPORTUNITY CREDIT FOR HIRING VETERANS AND MEMBERS OF 
              READY RESERVE OR NATIONAL GUARD.

    (a) Expansion of Veterans Eligible for Credit.--
            (1) In general.--Section 51(d)(3) of the Internal Revenue 
        Code of 1986 is amended to read as follows:
            ``(3) Qualified veteran.--The term `qualified veteran' 
        means any individual who is certified by the designated local 
        agency as--
                    ``(A)(i) having served on active duty (other than 
                active duty for training) in the Armed Forces of the 
                United States for a period of more than 180 days, or
                    ``(ii) having been discharged or released from 
                active duty in the Armed Forces of the United States 
                for a service-connected disability, and
                    ``(B) not having any day during the 60-day period 
                ending on the hiring date which was a day of extended 
                active duty in the Armed Forces of the United States.
        For purposes of subparagraph (B), the term `extended active 
        duty' means a period of more than 90 days during which the 
        individual was on active duty (other than active duty for 
        training).''.
            (2) Conforming amendments.--
                    (A) Section 51(b) of such Code is amended by adding 
                at the end the following new paragraphs:
            ``(4) Certain veterans.--
                    ``(A) A veteran is described in this subparagraph 
                if such veteran is certified by the designated local 
                agency as--
                            ``(i) entitled to compensation for a 
                        service-connected disability, and
                            ``(ii) having a hiring date which is not 
                        more than 1 year after having been discharged 
                        or released from active duty in the Armed 
                        Forces of the United States.
                    ``(B) A veteran is described in this subparagraph 
                if such veteran is certified by the designated local 
                agency as having aggregate periods of unemployment 
                during the 1-year period ending on the hiring date 
                which equal or exceed 6 months.
                    ``(C) A veteran is described in this subparagraph 
                if such veteran is certified by the designated local 
                agency as--
                            ``(i) entitled to compensation for a 
                        service-connected disability, and
                            ``(ii) having aggregate periods of 
                        unemployment during the 1-year period ending on 
                        the hiring date which equal or exceed 6 months.
            ``(5) Service-connected; compensation.--For purposes of 
        paragraph (4), the terms `compensation' and `service-connected' 
        have the meanings given such terms under section 101 of title 
        38, United States Code.''.
                    (B) Section 51(b)(3) of such Code is amended--
                            (i) by striking ``subsection 
                        (d)(3)(A)(ii)(I)'' and inserting ``paragraph 
                        (4)(A)'',
                            (ii) by striking ``subsection 
                        (d)(3)(A)(iv)'' and inserting ``paragraph 
                        (4)(B)'', and
                            (iii) by striking ``subsection 
                        (d)(3)(A)(ii)(II)'' and inserting ``paragraph 
                        (4)(C)''.
    (b) Application of Credit to Members of Ready Reserve and National 
Guard.--
            (1) In general.--Section 51(d)(1) of such Code is amended 
        by striking ``or'' at the end of subparagraph (H), by striking 
        the period at the end of subparagraph (I) and inserting ``, 
        or'', and by adding at the end the following new subparagraph:
                    ``(J) a qualified member of the Ready Reserve or 
                National Guard.''.
            (2) Qualified member of the ready reserve or national 
        guard.--Section 51(d) of such Code is amended by striking 
        paragraph (14), by redesignating paragraphs (11), (12), and 
        (13) as paragraphs (12), (13), and (14), respectively, and by 
        inserting after paragraph (10) the following new paragraph:
            ``(11) Qualified member of the ready reserve or national 
        guard.--The term `qualified member of the Ready Reserve or 
        National Guard' means any individual who is certified by the 
        designated local agency as being a member of--
                    ``(A) the Ready Reserve (as described in section 
                10142 of title 10, United States Code), or
                    ``(B) the National Guard (as defined in section 
                101(c)(1) of such title 10).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.

SEC. 3. WORK OPPORTUNITY CREDIT MADE PERMANENT.

    (a) In General.--Section 51(c) of the Internal Revenue Code of 1986 
is amended by striking paragraphs (4) and (5).
    (b) Effective Date.--The amendment made by this section shall apply 
to individuals who begin work for the employer after December 31, 2013.

SEC. 4. EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS 
              OF THE UNIFORMED SERVICES EXPANDED AND MADE PERMANENT.

    (a) Credit Allowable to All Employers Without Regard to Size.--
            (1) In general.--Section 45P(b)(3)(A) of the Internal 
        Revenue Code of 1986 is amended by striking ``any employer 
        which'' and all that follows through ``under a written plan'' 
        and inserting ``any employer which, under a written plan''.
            (2) Conforming amendments.--
                    (A) Subsections (a) and (b)(3)(A) of section 45P of 
                such Code are each amended by striking ``eligible small 
                business employer'' and inserting ``eligible 
                employer''.
                    (B) Section 45P(b)(3) of such Code is amended by 
                striking ``eligible small business employer'' in the 
                heading thereof and inserting ``eligible employer''.
    (b) Credit Made Permanent.--Section 45P of such Code is amended by 
striking subsection (f).
    (c) Effective Date.--The amendments made by this section shall 
apply to payments made after December 31, 2013.