I 

114TH CONGRESS 

1ST SESSION H. R. 3003 

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

credit for hiring individuals who are veterans or members of the Ready 

Reserve or National Guard, to make permanent the work opportunity 

credit, and to expand and make permanent the employer wage credit 

for employees who are active duty members of the uniformed services. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 9, 2015 

Mrs. BUSTOS (for herself, Mrs. KIRKPATRICK, Ms. KELLY of Illinois, Ms. 

EDWARDS, and Mr. QUIGLEY) 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 credit for hiring individuals who are 

veterans or members of the Ready Reserve or National 

Guard, to make permanent the work opportunity credit, 

and to expand and make permanent the employer wage 

credit for employees who are active duty members of 

the uniformed services. 

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 ‘‘Jobs for Heroes Act’’. 

mstockstill on DSK4VPTVN1PROD with BILLS

2 

•HR 3003 IH

1 SEC. 2. WORK OPPORTUNITY CREDIT FOR HIRING VET2 ERANS AND MEMBERS OF READY RESERVE 

3 OR NATIONAL GUARD. 

4 (a) EXPANSION OF VETERANS ELIGIBLE FOR CRED5 IT.— 

6 (1) IN GENERAL.—Section 51(d)(3) of the In7 ternal Revenue Code of 1986 is amended to read as 

8 follows: 

9 ‘‘(3) QUALIFIED VETERAN.—The term ‘quali10 fied veteran’ means any individual who is certified 

11 by the designated local agency as— 

12 ‘‘(A)(i) having served on active duty (other 

13 than active duty for training) in the Armed 

14 Forces of the United States for a period of 

15 more than 180 days, or 

16 ‘‘(ii) having been discharged or released 

17 from active duty in the Armed Forces of the 

18 United States for a service-connected disability, 

19 and 

20 ‘‘(B) not having any day during the 60-day 

21 period ending on the hiring date which was a 

22 day of extended active duty in the Armed 

23 Forces of the United States. 

24 For purposes of subparagraph (B), the term ‘ex25 tended active duty’ means a period of more than 90 

mstockstill on DSK4VPTVN1PROD with BILLS

3 

•HR 3003 IH

1 days during which the individual was on active duty 

2 (other than active duty for training).’’. 

3 (2) CONFORMING AMENDMENTS.— 

4 (A) Section 51(b) of such Code is amended 

5 by adding at the end the following new para6 graphs: 

7 ‘‘(4) CERTAIN VETERANS.— 

8 ‘‘(A) A veteran is described in this sub9 paragraph if such veteran is certified by the 

10 designated local agency as— 

11 ‘‘(i) entitled to compensation for a 

12 service-connected disability, and 

13 ‘‘(ii) having a hiring date which is not 

14 more than 1 year after having been dis15 charged or released from active duty in the 

16 Armed Forces of the United States. 

17 ‘‘(B) A veteran is described in this sub18 paragraph if such veteran is certified by the 

19 designated local agency as having aggregate pe20 riods of unemployment during the 1-year period 

21 ending on the hiring date which equal or exceed 

22 6 months. 

23 ‘‘(C) A veteran is described in this sub24 paragraph if such veteran is certified by the 

25 designated local agency as— 

mstockstill on DSK4VPTVN1PROD with BILLS

4 

•HR 3003 IH

1 ‘‘(i) entitled to compensation for a 

2 service-connected disability, and 

3 ‘‘(ii) having aggregate periods of un4 employment during the 1-year period end5 ing on the hiring date which equal or ex6 ceed 6 months. 

7 ‘‘(5) SERVICE-CONNECTED; COMPENSATION.— 

8 For purposes of paragraph (4), the terms ‘com9 pensation’ and ‘service-connected’ have the meanings 

10 given such terms under section 101 of title 38, 

11 United States Code.’’. 

12 (B) Section 51(b)(3) of such Code is 

13 amended— 

14 (i) by striking ‘‘subsection 

15 (d)(3)(A)(ii)(I)’’ and inserting ‘‘paragraph 

16 (4)(A)’’, 

17 (ii) by striking ‘‘subsection 

18 (d)(3)(A)(iv)’’ and inserting ‘‘paragraph 

19 (4)(B)’’, and 

20 (iii) by striking ‘‘subsection 

21 (d)(3)(A)(ii)(II)’’ and inserting ‘‘paragraph 

22 (4)(C)’’. 

23 (b) APPLICATION OF CREDIT TO MEMBERS OF

24 READY RESERVE AND NATIONAL GUARD.— 

mstockstill on DSK4VPTVN1PROD with BILLS

5 

•HR 3003 IH

1 (1) IN GENERAL.—Section 51(d)(1) of such 

2 Code is amended by striking ‘‘or’’ at the end of sub3 paragraph (H), by striking the period at the end of 

4 subparagraph (I) and inserting ‘‘, or’’, and by add5 ing at the end the following new subparagraph: 

6 ‘‘(J) a qualified member of the Ready Re7 serve or National Guard.’’. 

8 (2) QUALIFIED MEMBER OF THE READY RE9 SERVE OR NATIONAL GUARD.—Section 51(d) of such 

10 Code is amended by striking paragraph (14), by re11 designating paragraphs (11), (12), and (13) as para12 graphs (12), (13), and (14), respectively, and by in13 serting after paragraph (10) the following new para14 graph: 

15 ‘‘(11) QUALIFIED MEMBER OF THE READY RE16 SERVE OR NATIONAL GUARD.—The term ‘qualified 

17 member of the Ready Reserve or National Guard’ 

18 means any individual who is certified by the des19 ignated local agency as being a member of— 

20 ‘‘(A) the Ready Reserve (as described in 

21 section 10142 of title 10, United States Code), 

22 or 

23 ‘‘(B) the National Guard (as defined in 

24 section 101(c)(1) of such title 10).’’. 

mstockstill on DSK4VPTVN1PROD with BILLS

6 

•HR 3003 IH

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

2 this section shall apply to individuals who begin work for 

3 the employer after the date of the enactment of this Act. 

4 SEC. 3. WORK OPPORTUNITY CREDIT MADE PERMANENT. 

5 (a) IN GENERAL.—Section 51(c) of the Internal Rev6 enue Code of 1986 is amended by striking paragraphs (4) 

7 and (5). 

8 (b) EFFECTIVE DATE.—The amendment made by 

9 this section shall apply to individuals who begin work for 

10 the employer after December 31, 2015. 

11 SEC. 4. EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO 

12 ARE ACTIVE DUTY MEMBERS OF THE UNI13 FORMED SERVICES EXPANDED AND MADE 

14 PERMANENT. 

15 (a) CREDIT ALLOWABLE TO ALL EMPLOYERS WITH16 OUT REGARD TO SIZE.— 

17 (1) IN GENERAL.—Section 45P(b)(3)(A) of the 

18 Internal Revenue Code of 1986 is amended by strik19 ing ‘‘any employer which’’ and all that follows 

20 through ‘‘under a written plan’’ and inserting ‘‘any 

21 employer which, under a written plan’’. 

22 (2) CONFORMING AMENDMENTS.— 

23 (A) Subsections (a) and (b)(3)(A) of sec24 tion 45P of such Code are each amended by 

mstockstill on DSK4VPTVN1PROD with BILLS

7 

•HR 3003 IH

1 striking ‘‘eligible small business employer’’ and 

2 inserting ‘‘eligible employer’’. 

3 (B) Section 45P(b)(3) of such Code is 

4 amended by striking ‘‘ELIGIBLE SMALL BUSI5 NESS EMPLOYER’’ in the heading thereof and 

6 inserting ‘‘ELIGIBLE EMPLOYER’’. 

7 (b) CREDIT MADE PERMANENT.—Section 45P of 

8 such Code is amended by striking subsection (f). 

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

10 this section shall apply to payments made after December 

11 31, 2015. 

Æ 

mstockstill on DSK4VPTVN1PROD with BILLS