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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3076 Introduced in Senate (IS)]

<DOC>

118th CONGRESS
  1st Session
                                S. 3076

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

                            October 18, 2023

 Mr. Casey (for himself, Mr. Brown, Ms. Duckworth, Mr. Van Hollen, Mr. 
 Blumenthal, 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 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.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Disability Employment Incentive 
Act''.

SEC. 2. EXPANSION OF WORK OPPORTUNITY CREDIT TO INCLUDE INDIVIDUALS 
              RECEIVING DISABILITY BENEFITS UNDER THE SOCIAL SECURITY 
              ACT.

    (a) In General.--Subsection (d) of section 51 of the Internal 
Revenue Code of 1986 is amended--
            (1) in paragraph (1)--
                    (A) in subparagraph (I), by striking ``or'' at the 
                end,
                    (B) in subparagraph (J), by striking the period at 
                the end and inserting ``, or'', and
                    (C) by adding at the end the following new 
                subparagraph:
                    ``(K) a qualified disability insurance 
                beneficiary.'', and
            (2) by adding at the end the following new paragraph:
            ``(16) Qualified disability insurance beneficiary.--The 
        term `qualified disability insurance beneficiary' means any 
        individual who receives, for any month ending within the 60-day 
        period ending on the hiring date--
                    ``(A) monthly insurance benefits under section 202 
                of the Social Security Act (42 U.S.C. 402) based on 
                such individual's disability (as defined in section 
                223(d) of such Act), or
                    ``(B) disability insurance benefits under section 
                223 of such Act (42 U.S.C. 423).''.
    (b) Credit Made Available to Qualified Tax-Exempt Organizations in 
Certain Circumstances.--
            (1) In general.--Section 3111(e) of the Internal Revenue 
        Code of 1986 is amended--
                    (A) in the heading, by inserting ``or Qualified 
                Disability Insurance Beneficiaries'' after ``Qualified 
                Veterans'',
                    (B) in paragraph (1)--
                            (i) by inserting ``or a qualified 
                        disability insurance beneficiary'' after ``a 
                        qualified veteran'', and
                            (ii) by inserting ``or such qualified 
                        disability insurance beneficiary'' after ``such 
                        qualified veteran'',
                    (C) in paragraph (2), by inserting ``and qualified 
                disability insurance beneficiaries'' after ``all 
                qualified veterans'',
                    (D) in paragraph (3)(C), by inserting ``or a 
                qualified disability insurance beneficiary'' after ``a 
                qualified veteran'',
                    (E) in paragraph (4)--
                            (i) by inserting ``or any qualified 
                        disability insurance beneficiary'' after ``any 
                        qualified veteran'', and
                            (ii) by inserting ``or such qualified 
                        disability insurance beneficiary'' after ``such 
                        qualified veteran'',
                    (F) in paragraph (5)--
                            (i) in subparagraph (A), by striking 
                        ``and'' at the end,
                            (ii) in subparagraph (B), by striking the 
                        period at the end and inserting ``, and'', and
                            (iii) by adding at the end the following:
                    ``(C) the term `qualified disability insurance 
                beneficiary' has the same meaning given such term by 
                section 51(d)(16).'', and
                    (G) by adding at the end the following:
            ``(6) 14(c) certificate holders.--
                    ``(A) In general.--In the case of any qualified 
                tax-exempt organization which, for any period, employs 
                any individual under a special certificate, for 
                purposes of determining the amount of any credit 
                allowed under paragraph (1), such determination shall 
                not include any wages paid to any qualified disability 
                insurance beneficiary during such period.
                    ``(B) Special certificate.--For purposes of this 
                paragraph, the term `special certificate' means a 
                special certificate issued under section 14(c) of the 
                Fair Labor Standards Act of 1938 (29 U.S.C. 214(c)).''.
            (2) Conforming amendment.--Section 52(c)(2) of such Code is 
        amended--
                    (A) in the heading, by inserting ``or Qualified 
                Disability Insurance Beneficiaries'' after ``qualified 
                veterans'', and
                    (B) by inserting ``or qualified disability 
                insurance beneficiaries'' after ``qualified veterans''.
            (3) Transfers to federal old-age and survivors insurance 
        trust fund.--There are hereby appropriated to the Federal Old-
        Age and Survivors Trust Fund and the Federal Disability 
        Insurance Trust Fund established under section 201 of the 
        Social Security Act (42 U.S.C. 401) amounts equal to the 
        reduction in revenues to the Treasury by reason of the 
        amendments made by paragraphs (1) and (2). Amounts appropriated 
        by the preceding sentence shall be transferred from the general 
        fund at such times and in such manner as to replicate to the 
        extent possible the transfers which would have occurred to such 
        Trust Fund had such amendments not been enacted.
    (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after December 31, 
2023.

SEC. 3. ENHANCEMENT OF WORK OPPORTUNITY CREDIT FOR VOCATIONAL 
              REHABILITATION REFERRALS, QUALIFIED SSI RECIPIENTS, AND 
              QUALIFIED SSDI RECIPIENTS.

    (a) In General.--Section 51 of the Internal Revenue Code of 1986 is 
amended--
            (1) by redesignating subsections (f) through (k) as 
        subsections (g) through (l), respectively, and
            (2) by inserting after subsection (e) the following new 
        subsection:
    ``(f) Credit for Second-Year Wages for Employment of Vocational 
Rehabilitation Referrals, Qualified SSI Recipients, and Qualified 
Disability Insurance Beneficiaries.--
            ``(1) In general.--With respect to employment of a 
        vocational rehabilitation referral, a qualified SSI recipient, 
        or a qualified disability insurance beneficiary--
                    ``(A) the amount of the work opportunity credit 
                determined under this section for the taxable year 
                shall include 20 percent of the qualified second-year 
                wages for such year, and
                    ``(B) in lieu of applying subsection (b)(3), the 
                amount of the qualified first-year wages, and the 
                amount of qualified second-year wages, which may be 
                taken into account with respect to such referral or 
                recipient shall not exceed $12,500 per year.
            ``(2) Qualified second-year wages.--For purposes of this 
        subsection, the term `qualified second-year wages' means 
        qualified wages--
                    ``(A) which are paid to a vocational rehabilitation 
                referral, a qualified SSI recipient, or a qualified 
                disability insurance beneficiary, and
                    ``(B) which are attributable to service rendered 
                during the 1-year period beginning on the day after the 
                last day of the 1-year period with respect to such 
                referral or recipient determined under subsection 
                (b)(2).
            ``(3) Special rules for agricultural and railway labor.--If 
        such referral or recipient is an employee to whom subparagraph 
        (A) or (B) of subsection (i)(1) applies, rules similar to the 
        rules of such subparagraphs shall apply except that--
                    ``(A) such subparagraph (A) shall be applied by 
                substituting `$12,500' for `$6,000', and
                    ``(B) such subparagraph (B) shall be applied by 
                substituting `$1041.67' for `$500'.''.
    (b) Conforming Amendments.--
            (1) Section 51 of the Internal Revenue Code of 1986, as 
        amended by subsection (a), is amended--
                    (A) in subsection (c)(1), by striking ``subsection 
                (h)(2)'' and inserting ``subsection (i)(2)'',
                    (B) in subsection (e)(3), by striking ``subsection 
                (h)(1)'' and inserting ``subsection (i)(1)'', and
                    (C) in subsection (g)(2), by striking ``subsection 
                (h)(1)'' and inserting ``subsection (i)(1)''.
            (2) Section 45A of such Code is amended--
                    (A) in subsection (b)(1)(B), by inserting ``or 
                (f)(1)(A)'' after ``subsection (e)(1)(A)'',
                    (B) in subsection (c)(5)(A), by striking ``section 
                51(i)(1)'' and inserting ``section 51(j)(1)'', and
                    (C) in subsection (e)(3), by striking ``section 
                51(k)'' and inserting ``section 51(l)''.
            (3) Section 45S(h)(2) of such Code is amended by striking 
        ``section 51(j)'' and inserting ``section 51(k)''.
            (4) Section 1396(d)(2)(A) of such Code is amended by 
        striking ``section 51(i)(1)'' and inserting ``section 
        51(j)(1)''.
            (5) Section 1397(c) of such Code is amended by striking 
        ``section 51(k)'' and inserting ``section 51(l)''.
            (6) Section 3111(e)(3)(B) of such Code is amended by 
        striking ``subsection (i)(3)(A)'' and inserting ``subsection 
        (j)(3)(A)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after December 31, 
2023.

SEC. 4. EXPANSION OF DISABLED ACCESS CREDIT.

    (a) Eligible Access Expenditures.--Subsection (a) of section 44 of 
the Internal Revenue Code of 1986 is amended by striking ``$10,250'' 
and inserting ``$20,250''.
    (b) Eligible Small Business.--Subsection (b)(1) of section 44 of 
the Internal Revenue Code of 1986 is amended--
            (1) in subparagraph (A), by striking ``$1,000,000'' and 
        inserting ``$3,000,000'', and
            (2) in subparagraph (B), by striking ``30 full-time 
        employees'' and inserting ``60 full-time employees''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2023.

SEC. 5. EXPANSION OF DEDUCTION FOR EXPENDITURES TO REMOVE ARCHITECTURAL 
              AND TRANSPORTATION BARRIERS TO THE HANDICAPPED AND 
              ELDERLY.

    (a) Inclusion of Improvements in Accessability to Internet and 
Telecommunications Operations.--Subsection (b) of section 190 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following:
            ``(4) Inclusion of improvements in accessability to 
        internet and telecommunications operations.--The term 
        `architectural and transportation barrier removal expenses' 
        shall include an expenditure for the purpose of improving 
        accessibility for handicapped and elderly individuals to any 
        internet or telecommunications services provided within any 
        facility or public transportation vehicle owned or leased by 
        the taxpayer for use in connection with their trade or 
        business.''.
    (b) Increase in Deduction Limitation Amount.--Subsection (c) of 
section 190 of the Internal Revenue Code of 1986 is amended by striking 
``$15,000'' and inserting ``$30,000''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2023.
                                 <all>
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