I 

118TH CONGRESS 

2D SESSION H. R. 10423 

To amend the Internal Revenue Code of 1986 to allow the work opportunity 

tax credit for hiring displaced disaster victims. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 16, 2024 

Ms. CROCKETT (for herself, Mr. MOSKOWITZ, and Mr. EDWARDS) introduced 

the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to allow the 

work opportunity tax credit for hiring displaced disaster 

victims. 

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 ‘‘Helping Increase 

5 Realtime Employment for Communities Recovering from 

6 Emergency Disasters for Interim Time Act’’ or as the 

7 ‘‘HIRE CREDIT Act’’. 


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1 SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR HIRING DIS2 PLACED DISASTER VICTIMS. 

3 (a) IN GENERAL.—Section 51(d) of the Internal Rev4 enue Code of 1986 is amended by striking ‘‘or’’ at the 

5 end of subparagraph (I), by striking the period at the end 

6 of subparagraph (J) and inserting ‘‘, or’’, and by adding 

7 at the end the following new subparagraph: 

8 ‘‘(K) a displaced disaster victim.’’. 

9 (b) DISPLACED DISASTER VICTIM.—Section 51(d) of 

10 such Code is amended by adding at the end the following 

11 new paragraph: 

12 ‘‘(16) DISPLACED DISASTER VICTIM.— 

13 ‘‘(A) IN GENERAL.—The term ‘displaced 

14 disaster victim’ means any individual who is 

15 certified by the designated local agency— 

16 ‘‘(i) as having a principal residence 

17 (as defined in section 1033(h)(4)) in a 

18 qualified disaster zone which was rendered 

19 uninhabitable as a result of the qualified 

20 disaster with respect to such qualified dis21 aster zone, 

22 ‘‘(ii) as being employed (immediately 

23 prior to the incident period with respect to 

24 such qualified disaster) at a location in 

25 such qualified disaster zone which was renVerDate Sep 11 2014 03:29 Jan 24, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H10423.IH H10423

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1 dered inoperable as a result of such quali2 fied disaster, and 

3 ‘‘(iii) as being in a period of unem4 ployment. 

5 ‘‘(B) TEMPORARY STATUS.—The term ‘dis6 placed disaster victim’ shall not include any in7 dividual unless the hiring date with respect to 

8 such individual is before the date which is 1 

9 year after the last day of the incident period 

10 with respect to the qualified disaster referred to 

11 in subparagraph (A). 

12 ‘‘(C) EXCLUSION OF FULL-TIME EMPLOY13 MENT OUTSIDE OF QUALIFIED DISASTER

14 ZONE.—If the principal place of employment by 

15 the taxpayer of any displaced disaster victim is 

16 outside of the qualified disaster zone with re17 spect to such individual, the term ‘qualified 

18 wages’ shall not include any amount paid or in19 curred by such employer as compensation for 

20 the services of such individual with respect to 

21 any calendar week if such individual provided 

22 30 or more hours of services to such employer 

23 during such week. 

24 ‘‘(D) QUALIFIED DISASTER ZONE.—The 

25 term ‘qualified disaster zone’ means any area— 


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1 ‘‘(i) with respect to which a major dis2 aster was declared, on or after January 1, 

3 2024, by the President under section 401 

4 of the Robert T. Stafford Disaster Relief 

5 and Emergency Assistance Act, and 

6 ‘‘(ii) which was determined by the 

7 President, on or after January 1, 2024, to 

8 warrant individual or individual and public 

9 assistance from the Federal Government 

10 under the Robert T. Stafford Disaster Re11 lief and Emergency Assistance Act by rea12 son of the qualified disaster with respect to 

13 such disaster area. 

14 ‘‘(E) QUALIFIED DISASTER.—The term 

15 ‘qualified disaster’ means, with respect to any 

16 qualified disaster zone, the disaster by reason of 

17 which a major disaster was declared with re18 spect to such area. 

19 ‘‘(F) INCIDENT PERIOD.—The term ‘inci20 dent period’ means, with respect to any quali21 fied disaster, the period specified by the Federal 

22 Emergency Management Agency as the period 

23 during which such disaster occurred (except 

24 that for purposes of this paragraph such period 


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1 shall not be treated as beginning before Janu2 ary 1, 2024).’’. 

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

4 this section shall apply to individuals who begin work for 

5 the employer on or after January 1, 2024. 

6 (d) TRANSITION RULES.—In the case of any qualified 

7 disaster the incident period of which ends before the date 

8 of the enactment of this Act— 

9 (1) section 51(d)(16)(B) of the Internal Rev10 enue Code of 1986 shall be applied by substituting 

11 ‘‘the date of the enactment of this Act’’ for ‘‘the last 

12 day’’ and all that follows, and 

13 (2) in the case of an individual who begins work 

14 for the employer before the date of the enactment of 

15 this Act, section 51(d)(15)(A)(iii) shall be deter16 mined with respect to the period before the date on 

17 which such individual so begins such work. 

Æ 


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