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[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 673 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 673

 To amend the Internal Revenue Code of 1986 to provide that dislocated 
       defense workers are eligible for the targeted jobs credit.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                            January 27, 1993

Mr. Gallegly (for himself, Mr. Doolittle, Mr. Torkildsen, Mr. Gingrich, 
 and Mr. Dornan) 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 provide that dislocated 
       defense workers are eligible for the targeted jobs credit.

    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 ``Dislocated Defense Workers' Job 
Assistance Act''.

SEC. 2. DISLOCATED DEFENSE WORKERS TREATED AS MEMBERS OF TARGETED 
              GROUP.

    (a) General Rule.--Paragraph (1) of section 51(d) of the Internal 
Revenue Code of 1986 (defining members of a targeted group) is amended 
by striking ``or'' at the end of subparagraph (I), by striking the 
period at the end of subparagraph (J), and inserting ``, or'', and by 
adding at the end thereof the following new subparagraph:
                    ``(K) a dislocated defense worker.''
    (b) Dislocated Defense Worker.--Subsection (d) of section 51 of 
such Code is amended by redesignating paragraphs (13), (14), (15), and 
(16), as paragraphs (14), (15), (16), and (17), respectively, and by 
inserting after paragraph (12) the following new paragraph:
            ``(13) Dislocated defense worker.--The term `dislocated 
        defense worker' means any individual--
                    ``(A) if--
                            ``(i) the Secretary of Defense certifies 
                        that--
                                    ``(I) such individual had been 
                                involuntarily separated (within the 
                                meaning of section 1141 of title 10, 
                                United States Code) from the Armed 
                                Forces as the result of reductions in 
                                defense expenditures, or
                                    ``(II) such individual had been 
                                involuntarily terminated from civilian 
                                employment in the Defense Department as 
                                the result of reductions in defense 
                                expenditures, or
                            ``(ii) the designated local agency 
                        certifies that such individual was 
                        involuntarily terminated from employment by an 
                        employer (other than a governmental body) as 
                        the result of reductions in such employer's 
                        business caused by reductions in defense 
                        expenditures, and
                    ``(B) if the hiring date is during the 1-year 
                period beginning on the date of the involuntary 
                separation or termination (as the case may be) referred 
                to in subparagraph (A).
        For purposes of paragraph (17), any reference to the designated 
        local agency shall, in the case of individuals referred to in 
        subparagraph (A)(i), include a reference to the Secretary of 
        Defense.''
    (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.

                                 <all>
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