II 

117TH CONGRESS 

1ST SESSION S. 630 

To amend the Internal Revenue Code of 1986 to include individuals receiving 

Social Security Disability Insurance benefits under the work opportunity 

credit, increase the work opportunity credit for vocational rehabilitation 

referrals, qualified SSI recipients, and qualified SSDI recipients, expand 

the disabled access credit, and enhance the deduction for expenditures 

to remove architectural and transportation barriers to the handicapped 

and elderly. 

IN THE SENATE OF THE UNITED STATES 

MARCH 9, 2021 

Mr. CASEY (for himself, Mr. VAN HOLLEN, Mr. BLUMENTHAL, Ms. 

DUCKWORTH, Mr. BROWN, Ms. KLOBUCHAR, Mrs. FEINSTEIN, and Mrs. 

GILLIBRAND) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to include 

individuals receiving Social Security Disability Insurance 

benefits under the work opportunity credit, increase the 

work opportunity credit for vocational rehabilitation referrals, qualified SSI recipients, and qualified SSDI recipients, expand the disabled access credit, and enhance 

the deduction for expenditures to remove architectural 

and transportation barriers to the handicapped and elderly. 


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1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Disability Employment 

5 Incentive Act’’. 

6 SEC. 2. EXPANSION OF WORK OPPORTUNITY CREDIT TO IN7 CLUDE INDIVIDUALS RECEIVING SOCIAL SE8 CURITY DISABILITY INSURANCE BENEFITS. 

9 (a) IN GENERAL.—Subsection (d) of section 51 of the 

10 Internal Revenue Code of 1986 is amended— 

11 (1) in paragraph (1)— 

12 (A) in subparagraph (I), by striking ‘‘or’’ 

13 at the end, 

14 (B) in subparagraph (J), by striking the 

15 period at the end and inserting ‘‘, or’’, and 

16 (C) by adding at the end the following new 

17 subparagraph: 

18 ‘‘(K) a qualified SSDI recipient.’’, and 

19 (2) by adding at the end the following new 

20 paragraph: 

21 ‘‘(16) QUALIFIED SSDI RECIPIENT.—The term 

22 ‘qualified SSDI recipient’ means any individual who 

23 is certified by the designated local agency as receiv24 ing disability insurance benefits under section 223 of 

25 the Social Security Act (42 U.S.C. 423) for any 


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1 month ending within the 60-day period ending on 

2 the hiring date.’’. 

3 (b) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to individuals who begin work for 

5 the employer after December 31, 2021. 

6 SEC. 3. ENHANCEMENT OF WORK OPPORTUNITY CREDIT 

7 FOR VOCATIONAL REHABILITATION REFER8 RALS, QUALIFIED SSI RECIPIENTS, AND 

9 QUALIFIED SSDI RECIPIENTS. 

10 (a) IN GENERAL.—Section 51 of the Internal Rev11 enue Code of 1986 is amended— 

12 (1) by redesignating subsections (f) through (k) 

13 as subsections (g) through (l), respectively, and 

14 (2) by inserting after subsection (e) the fol15 lowing new subsection: 

16 ‘‘(f) CREDIT FOR SECOND-YEAR WAGES FOR EM17 PLOYMENT OF VOCATIONAL REHABILITATION REFER18 RALS, QUALIFIED SSI RECIPIENTS, AND QUALIFIED

19 SSDI RECIPIENTS.— 

20 ‘‘(1) IN GENERAL.—With respect to employ21 ment of a vocational rehabilitation referral, a quali22 fied SSI recipient, or a qualified SSDI recipient— 

23 ‘‘(A) the amount of the work opportunity 

24 credit determined under this section for the taxVerDate Sep 11 2014 00:58 Apr 05, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S630.IS S630

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1 able year shall include 20 percent of the quali2 fied second-year wages for such year, and 

3 ‘‘(B) in lieu of applying subsection (b)(3), 

4 the amount of the qualified first-year wages, 

5 and the amount of qualified second-year wages, 

6 which may be taken into account with respect 

7 to such referral or recipient shall not exceed 

8 $12,500 per year. 

9 ‘‘(2) QUALIFIED SECOND-YEAR WAGES.—For 

10 purposes of this subsection, the term ‘qualified sec11 ond-year wages’ means qualified wages— 

12 ‘‘(A) which are paid to a vocational reha13 bilitation referral, a qualified SSI recipient, or 

14 a qualified SSDI recipient, and 

15 ‘‘(B) which are attributable to service ren16 dered during the 1-year period beginning on the 

17 day after the last day of the 1-year period with 

18 respect to such referral or recipient determined 

19 under subsection (b)(2). 

20 ‘‘(3) SPECIAL RULES FOR AGRICULTURAL AND

21 RAILWAY LABOR.—If such referral or recipient is an 

22 employee to whom subparagraph (A) or (B) of sub23 section (i)(1) applies, rules similar to the rules of 

24 such subparagraphs shall apply except that— 


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1 ‘‘(A) such subparagraph (A) shall be ap2 plied by substituting ‘$12,500’ for ‘$6,000’, and 

3 ‘‘(B) such subparagraph (B) shall be ap4 plied by substituting ‘$1041.67’ for ‘$500’.’’. 

5 (b) CONFORMING AMENDMENTS.— 

6 (1) Section 51 of the Internal Revenue Code of 

7 1986, as amended by subsection (a), is amended— 

8 (A) in subsection (c)(1), by striking ‘‘sub9 section (h)(2)’’ and inserting ‘‘subsection 

10 (i)(2)’’, 

11 (B) in subsection (e)(3), by striking ‘‘sub12 section (h)(1)’’ and inserting ‘‘subsection 

13 (i)(1)’’, and 

14 (C) in subsection (g)(2), by striking ‘‘sub15 section (h)(1)’’ and inserting ‘‘subsection 

16 (i)(1)’’. 

17 (2) Section 45A of such Code is amended— 

18 (A) in subsection (b)(1)(B), by inserting 

19 ‘‘or (f)(1)(A)’’ after ‘‘subsection (e)(1)(A)’’, 

20 (B) in subsection (c)(5)(A), by striking 

21 ‘‘section 51(i)(1)’’ and inserting ‘‘section 

22 51(j)(1)’’, and 

23 (C) in subsection (e)(3), by striking ‘‘sec24 tion 51(k)’’ and inserting ‘‘section 51(l)’’. 


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1 (3) Section 45S(h)(2) of such Code is amended 

2 by striking ‘‘section 51(j)’’ and inserting ‘‘section 

3 51(k)’’. 

4 (4) Section 1396(d)(2)(A) of such Code is 

5 amended by striking ‘‘section 51(i)(1)’’ and inserting 

6 ‘‘section 51(j)(1)’’. 

7 (5) Section 1397(c) of such Code is amended by 

8 striking ‘‘section 51(k)’’ and inserting ‘‘section 

9 51(l)’’. 

10 (6) Section 3111(e)(3)(B) of such Code is 

11 amended by striking ‘‘subsection (i)(3)(A)’’ and in12 serting ‘‘subsection (j)(3)(A)’’. 

13 (c) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply to individuals who begin work for 

15 the employer after December 31, 2021. 

16 SEC. 4. EXPANSION OF DISABLED ACCESS CREDIT. 

17 (a) ELIGIBLE ACCESS EXPENDITURES.—Subsection 

18 (a) of section 44 of the Internal Revenue Code of 1986 

19 is amended by striking ‘‘$10,250’’ and inserting 

20 ‘‘$20,250’’. 

21 (b) ELIGIBLE SMALL BUSINESS.—Subsection (b)(1) 

22 of section 44 of the Internal Revenue Code of 1986 is 

23 amended— 

24 (1) in subparagraph (A), by striking 

25 ‘‘$1,000,000’’ and inserting ‘‘$3,000,000’’, and 


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1 (2) in subparagraph (B), by striking ‘‘30 full2 time employees’’ and inserting ‘‘60 full-time employ3 ees’’. 

4 (c) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to taxable years beginning after 

6 December 31, 2021. 

7 SEC. 5. EXPANSION OF DEDUCTION FOR EXPENDITURES TO 

8 REMOVE ARCHITECTURAL AND TRANSPOR9 TATION BARRIERS TO THE HANDICAPPED 

10 AND ELDERLY. 

11 (a) INCLUSION OF IMPROVEMENTS IN

12 ACCESSABILITY TO INTERNET AND TELECOMMUNI13 CATIONS OPERATIONS.—Subsection (b) of section 190 of 

14 the Internal Revenue Code of 1986 is amended by adding 

15 at the end the following: 

16 ‘‘(4) INCLUSION OF IMPROVEMENTS IN

17 ACCESSABILITY TO INTERNET AND TELECOMMUNI18 CATIONS OPERATIONS.—The term ‘architectural and 

19 transportation barrier removal expenses’ shall in20 clude an expenditure for the purpose of improving 

21 accessibility for handicapped and elderly individuals 

22 to any internet or telecommunications services pro23 vided within any facility or public transportation ve24 hicle owned or leased by the taxpayer for use in con25 nection with their trade or business.’’. 


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1 (b) INCREASE IN DEDUCTION LIMITATION

2 AMOUNT.—Subsection (c) of section 190 of the Internal 

3 Revenue Code of 1986 is amended by striking ‘‘$15,000’’ 

4 and inserting ‘‘$30,000’’. 

5 (c) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to taxable years beginning after 

7 December 31, 2021. 

Æ 


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