II 

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. 

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


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1 SECTION 1. SHORT TITLE. 

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

3 Incentive Act’’. 

4 SEC. 2. EXPANSION OF WORK OPPORTUNITY CREDIT TO IN5 CLUDE INDIVIDUALS RECEIVING DISABILITY 

6 BENEFITS UNDER THE SOCIAL SECURITY 

7 ACT. 

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

9 Internal Revenue Code of 1986 is amended— 

10 (1) in paragraph (1)— 

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

12 at the end, 

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

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

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

16 subparagraph: 

17 ‘‘(K) a qualified disability insurance bene18 ficiary.’’, and 

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

20 paragraph: 

21 ‘‘(16) QUALIFIED DISABILITY INSURANCE BEN22 EFICIARY.—The term ‘qualified disability insurance 

23 beneficiary’ means any individual who receives, for 

24 any month ending within the 60-day period ending 

25 on the hiring date— 


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1 ‘‘(A) monthly insurance benefits under sec2 tion 202 of the Social Security Act (42 U.S.C. 

3 402) based on such individual’s disability (as 

4 defined in section 223(d) of such Act), or 

5 ‘‘(B) disability insurance benefits under 

6 section 223 of such Act (42 U.S.C. 423).’’. 

7 (b) CREDIT MADE AVAILABLE TO QUALIFIED TAX8 EXEMPT ORGANIZATIONS IN CERTAIN CIR9 CUMSTANCES.— 

10 (1) IN GENERAL.—Section 3111(e) of the Inter11 nal Revenue Code of 1986 is amended— 

12 (A) in the heading, by inserting ‘‘OR

13 QUALIFIED DISABILITY INSURANCE BENE14 FICIARIES’’ after ‘‘QUALIFIED VETERANS’’, 

15 (B) in paragraph (1)— 

16 (i) by inserting ‘‘or a qualified dis17 ability insurance beneficiary’’ after ‘‘a 

18 qualified veteran’’, and 

19 (ii) by inserting ‘‘or such qualified dis20 ability insurance beneficiary’’ after ‘‘such 

21 qualified veteran’’, 

22 (C) in paragraph (2), by inserting ‘‘and 

23 qualified disability insurance beneficiaries’’ 

24 after ‘‘all qualified veterans’’, 


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1 (D) in paragraph (3)(C), by inserting ‘‘or 

2 a qualified disability insurance beneficiary’’ 

3 after ‘‘a qualified veteran’’, 

4 (E) in paragraph (4)— 

5 (i) by inserting ‘‘or any qualified dis6 ability insurance beneficiary’’ after ‘‘any 

7 qualified veteran’’, and 

8 (ii) by inserting ‘‘or such qualified dis9 ability insurance beneficiary’’ after ‘‘such 

10 qualified veteran’’, 

11 (F) in paragraph (5)— 

12 (i) in subparagraph (A), by striking 

13 ‘‘and’’ at the end, 

14 (ii) in subparagraph (B), by striking 

15 the period at the end and inserting ‘‘, 

16 and’’, and 

17 (iii) by adding at the end the fol18 lowing: 

19 ‘‘(C) the term ‘qualified disability insur20 ance beneficiary’ has the same meaning given 

21 such term by section 51(d)(16).’’, and 

22 (G) by adding at the end the following: 

23 ‘‘(6) 14(C) CERTIFICATE HOLDERS.— 

24 ‘‘(A) IN GENERAL.—In the case of any 

25 qualified tax-exempt organization which, for 


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1 any period, employs any individual under a spe2 cial certificate, for purposes of determining the 

3 amount of any credit allowed under paragraph 

4 (1), such determination shall not include any 

5 wages paid to any qualified disability insurance 

6 beneficiary during such period. 

7 ‘‘(B) SPECIAL CERTIFICATE.—For pur8 poses of this paragraph, the term ‘special cer9 tificate’ means a special certificate issued under 

10 section 14(c) of the Fair Labor Standards Act 

11 of 1938 (29 U.S.C. 214(c)).’’. 

12 (2) CONFORMING AMENDMENT.—Section 

13 52(c)(2) of such Code is amended— 

14 (A) in the heading, by inserting ‘‘OR

15 QUALIFIED DISABILITY INSURANCE BENE16 FICIARIES’’ after ‘‘QUALIFIED VETERANS’’, and 

17 (B) by inserting ‘‘or qualified disability in18 surance beneficiaries’’ after ‘‘qualified vet19 erans’’. 

20 (3) TRANSFERS TO FEDERAL OLD-AGE AND

21 SURVIVORS INSURANCE TRUST FUND.—There are 

22 hereby appropriated to the Federal Old-Age and 

23 Survivors Trust Fund and the Federal Disability In24 surance Trust Fund established under section 201 

25 of the Social Security Act (42 U.S.C. 401) amounts 


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1 equal to the reduction in revenues to the Treasury 

2 by reason of the amendments made by paragraphs 

3 (1) and (2). Amounts appropriated by the preceding 

4 sentence shall be transferred from the general fund 

5 at such times and in such manner as to replicate to 

6 the extent possible the transfers which would have 

7 occurred to such Trust Fund had such amendments 

8 not been enacted. 

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

10 this section shall apply to individuals who begin work for 

11 the employer after December 31, 2023. 

12 SEC. 3. ENHANCEMENT OF WORK OPPORTUNITY CREDIT 

13 FOR VOCATIONAL REHABILITATION REFER14 RALS, QUALIFIED SSI RECIPIENTS, AND 

15 QUALIFIED SSDI RECIPIENTS. 

16 (a) IN GENERAL.—Section 51 of the Internal Rev17 enue Code of 1986 is amended— 

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

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

20 (2) by inserting after subsection (e) the fol21 lowing new subsection: 

22 ‘‘(f) CREDIT FOR SECOND-YEAR WAGES FOR EM23 PLOYMENT OF VOCATIONAL REHABILITATION REFER24 RALS, QUALIFIED SSI RECIPIENTS, AND QUALIFIED DIS25 ABILITY INSURANCE BENEFICIARIES.— 


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1 ‘‘(1) IN GENERAL.—With respect to employ2 ment of a vocational rehabilitation referral, a quali3 fied SSI recipient, or a qualified disability insurance 

4 beneficiary— 

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

6 credit determined under this section for the tax7 able year shall include 20 percent of the quali8 fied second-year wages for such year, and 

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

10 the amount of the qualified first-year wages, 

11 and the amount of qualified second-year wages, 

12 which may be taken into account with respect 

13 to such referral or recipient shall not exceed 

14 $12,500 per year. 

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

16 purposes of this subsection, the term ‘qualified sec17 ond-year wages’ means qualified wages— 

18 ‘‘(A) which are paid to a vocational reha19 bilitation referral, a qualified SSI recipient, or 

20 a qualified disability insurance beneficiary, and 

21 ‘‘(B) which are attributable to service ren22 dered during the 1-year period beginning on the 

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

24 respect to such referral or recipient determined 

25 under subsection (b)(2). 


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1 ‘‘(3) SPECIAL RULES FOR AGRICULTURAL AND

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

3 employee to whom subparagraph (A) or (B) of sub4 section (i)(1) applies, rules similar to the rules of 

5 such subparagraphs shall apply except that— 

6 ‘‘(A) such subparagraph (A) shall be ap7 plied by substituting ‘$12,500’ for ‘$6,000’, and 

8 ‘‘(B) such subparagraph (B) shall be ap9 plied by substituting ‘$1041.67’ for ‘$500’.’’. 

10 (b) CONFORMING AMENDMENTS.— 

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

12 1986, as amended by subsection (a), is amended— 

13 (A) in subsection (c)(1), by striking ‘‘sub14 section (h)(2)’’ and inserting ‘‘subsection 

15 (i)(2)’’, 

16 (B) in subsection (e)(3), by striking ‘‘sub17 section (h)(1)’’ and inserting ‘‘subsection 

18 (i)(1)’’, and 

19 (C) in subsection (g)(2), by striking ‘‘sub20 section (h)(1)’’ and inserting ‘‘subsection 

21 (i)(1)’’. 

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

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

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


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

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

3 51(j)(1)’’, and 

4 (C) in subsection (e)(3), by striking ‘‘sec5 tion 51(k)’’ and inserting ‘‘section 51(l)’’. 

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

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

8 51(k)’’. 

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

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

11 ‘‘section 51(j)(1)’’. 

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

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

14 51(l)’’. 

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

16 amended by striking ‘‘subsection (i)(3)(A)’’ and in17 serting ‘‘subsection (j)(3)(A)’’. 

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

19 this section shall apply to individuals who begin work for 

20 the employer after December 31, 2023. 

21 SEC. 4. EXPANSION OF DISABLED ACCESS CREDIT. 

22 (a) ELIGIBLE ACCESS EXPENDITURES.—Subsection 

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

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

25 ‘‘$20,250’’. 


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

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

3 amended— 

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

5 ‘‘$1,000,000’’ and inserting ‘‘$3,000,000’’, and 

6 (2) in subparagraph (B), by striking ‘‘30 full7 time employees’’ and inserting ‘‘60 full-time employ8 ees’’. 

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

10 this section shall apply to taxable years beginning after 

11 December 31, 2023. 

12 SEC. 5. EXPANSION OF DEDUCTION FOR EXPENDITURES TO 

13 REMOVE ARCHITECTURAL AND TRANSPOR14 TATION BARRIERS TO THE HANDICAPPED 

15 AND ELDERLY. 

16 (a) INCLUSION OF IMPROVEMENTS IN

17 ACCESSABILITY TO INTERNET AND TELECOMMUNI18 CATIONS OPERATIONS.—Subsection (b) of section 190 of 

19 the Internal Revenue Code of 1986 is amended by adding 

20 at the end the following: 

21 ‘‘(4) INCLUSION OF IMPROVEMENTS IN

22 ACCESSABILITY TO INTERNET AND TELECOMMUNI23 CATIONS OPERATIONS.—The term ‘architectural and 

24 transportation barrier removal expenses’ shall in25 clude an expenditure for the purpose of improving 


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1 accessibility for handicapped and elderly individuals 

2 to any internet or telecommunications services pro3 vided within any facility or public transportation ve4 hicle owned or leased by the taxpayer for use in con5 nection with their trade or business.’’. 

6 (b) INCREASE IN DEDUCTION LIMITATION

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

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

9 and inserting ‘‘$30,000’’. 

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

11 this section shall apply to taxable years beginning after 

12 December 31, 2023. 

Æ 


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