II 

117TH CONGRESS 

1ST SESSION S. 3044 

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

Social Security Disability Insurance benefits under the work opportunity 

credit and to increase the work opportunity credit for vocational rehabilitation referrals, qualified SSI recipients, and qualified SSDI recipients. 

IN THE SENATE OF THE UNITED STATES 

OCTOBER 21, 2021 

Mr. CASEY 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 Insurance 

benefits under the work opportunity credit and to increase the work opportunity credit for vocational rehabilitation referrals, qualified SSI recipients, and qualified 

SSDI recipients. 

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 ‘‘Work Opportunity Tax 

5 Credit Disability Expansion and Enhancement Act’’. 


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1 SEC. 2. EXPANSION OF WORK OPPORTUNITY CREDIT TO IN2 CLUDE INDIVIDUALS RECEIVING SOCIAL SE3 CURITY DISABILITY INSURANCE BENEFITS. 

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

5 Internal Revenue Code of 1986 is amended— 

6 (1) in paragraph (1)— 

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

8 at the end, 

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

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

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

12 subparagraph: 

13 ‘‘(K) a qualified SSDI recipient.’’, and 

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

15 paragraph: 

16 ‘‘(16) QUALIFIED SSDI RECIPIENT.—The term 

17 ‘qualified SSDI recipient’ means any individual who 

18 is certified by the designated local agency as receiv19 ing disability insurance benefits under section 223 of 

20 the Social Security Act (42 U.S.C. 423) for any 

21 month ending within the 60-day period ending on 

22 the hiring date.’’. 

23 (b) EFFECTIVE DATE.—The amendments made by 

24 this section shall apply to individuals who begin work for 

25 the employer after December 31, 2021. 


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1 SEC. 3. ENHANCEMENT OF WORK OPPORTUNITY CREDIT 

2 FOR VOCATIONAL REHABILITATION REFER3 RALS, QUALIFIED SSI RECIPIENTS, AND 

4 QUALIFIED SSDI RECIPIENTS. 

5 (a) IN GENERAL.—Section 51 of the Internal Rev6 enue Code of 1986 is amended— 

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

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

9 (2) by inserting after subsection (e) the fol10 lowing new subsection: 

11 ‘‘(f) CREDIT FOR SECOND-YEAR WAGES FOR EM12 PLOYMENT OF VOCATIONAL REHABILITATION REFER13 RALS, QUALIFIED SSI RECIPIENTS, AND QUALIFIED

14 SSDI RECIPIENTS.— 

15 ‘‘(1) IN GENERAL.—With respect to employ16 ment of a vocational rehabilitation referral, a quali17 fied SSI recipient, or a qualified SSDI recipient— 

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

19 credit determined under this section for the tax20 able year shall include 20 percent of the quali21 fied second-year wages for such year, and 

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

23 the amount of the qualified first-year wages, 

24 and the amount of qualified second-year wages, 

25 which may be taken into account with respect 


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1 to such referral or recipient shall not exceed 

2 $12,500 per year. 

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

4 purposes of this subsection, the term ‘qualified sec5 ond-year wages’ means qualified wages— 

6 ‘‘(A) which are paid to a vocational reha7 bilitation referral, a qualified SSI recipient, or 

8 a qualified SSDI recipient, and 

9 ‘‘(B) which are attributable to service ren10 dered during the 1-year period beginning on the 

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

12 respect to such referral or recipient determined 

13 under subsection (b)(2). 

14 ‘‘(3) SPECIAL RULES FOR AGRICULTURAL AND

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

16 employee to whom subparagraph (A) or (B) of sub17 section (i)(1) applies, rules similar to the rules of 

18 such subparagraphs shall apply except that— 

19 ‘‘(A) such subparagraph (A) shall be ap20 plied by substituting ‘$12,500’ for ‘$6,000’, and 

21 ‘‘(B) such subparagraph (B) shall be ap22 plied by substituting ‘$1041.67’ for ‘$500’.’’. 

23 (b) CONFORMING AMENDMENTS.— 

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

25 1986, as amended by subsection (a), is amended— 


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1 (A) in subsection (c)(1), by striking ‘‘sub2 section (h)(2)’’ and inserting ‘‘subsection 

3 (i)(2)’’, 

4 (B) in subsection (e)(3), by striking ‘‘sub5 section (h)(1)’’ and inserting ‘‘subsection 

6 (i)(1)’’, and 

7 (C) in subsection (g)(2), by striking ‘‘sub8 section (h)(1)’’ and inserting ‘‘subsection 

9 (i)(1)’’. 

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

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

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

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

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

15 51(j)(1)’’, and 

16 (C) in subsection (e)(3), by striking ‘‘sec17 tion 51(k)’’ and inserting ‘‘section 51(l)’’. 

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

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

20 51(k)’’. 

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

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

23 ‘‘section 51(j)(1)’’. 


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

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

3 51(l)’’. 

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

5 amended by striking ‘‘subsection (i)(3)(A)’’ and in6 serting ‘‘subsection (j)(3)(A)’’. 

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

8 this section shall apply to individuals who begin work for 

9 the employer after December 31, 2021. 

Æ 


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