I 

111TH CONGRESS 

1ST SESSION H. R. 3784 

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

tax credit and increase the employer-provided child care credit. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 8, 2009 

Mr. ROONEY (for himself and Mr. BOCCIERI) 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 expand 

the work opportunity tax credit and increase the employer-provided child care credit. 

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 ‘‘Helping Invigorate and 

5 Revive our Economy Act of 2009’’ or the ‘‘HIRE America 

6 Act’’. 

7 SEC. 2. MODIFICATION OF WORK OPPORTUNITY TAX CRED8 IT. 

9 (a) INCREASE IN CREDIT RATE AND EXPANSION OF

10 CREDIT TO ALL INDIVIDUALS.— 


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1 (1) IN GENERAL.—Subsection (a) of section 51 

2 of the Internal Revenue Code of 1986 is amended— 

3 (A) by striking ‘‘40 percent’’ and inserting 

4 ‘‘the applicable percentage’’, 

5 (B) by striking ‘‘For purposes of’’ and in6 serting the following: 

7 ‘‘(1) IN GENERAL.—For purposes of’’, and 

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

9 paragraph: 

10 ‘‘(2) APPLICABLE PERCENTAGE.—For purposes 

11 of paragraph (1), the term ‘applicable percentage’ 

12 means— 

13 ‘‘(A) in the case of wages paid to individ14 uals who are members of a targeted group, 50 

15 percent, and 

16 ‘‘(B) in the case of wages paid to individ17 uals who are not members of a targeted group, 

18 30 percent.’’. 

19 (2) CREDIT RATE FOR INDIVIDUALS PER20 FORMING FEWER THAN 400 HOURS OF SERVICE.— 

21 Subparagraph (A) of section 51(i)(3) of such Code 

22 is amended by striking ‘‘subsection (a) shall be ap23 plied’’ and all that follows and inserting ‘‘subsection 

24 (a)(2) shall be applied by substituting ‘35 percent’ 

25 for ‘50 percent’ and ‘30 percent’ for ‘15 percent’.’’ 


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1 (3) CONFORMING AMENDMENT.—Paragraph (1) 

2 of section 51(b) of such Code is amended by striking 

3 ‘‘who are members of a targeted group’’. 

4 (b) INCREASED LIMITATION ON WAGES TAKEN INTO

5 ACCOUNT FOR DISABLED VETERANS.—Paragraph (3) of 

6 section 51(b) of such Code is amended by striking 

7 ‘‘$12,000’’ and inserting ‘‘$16,000’’. 

8 (c) INCREASED LIMITATION ON WAGES TAKEN INTO

9 ACCOUNT FOR QUALIFIED SUMMER YOUTH EMPLOY10 EES.—Clause (ii) of section 51(d)(7)(B) of such Code is 

11 amended by striking ‘‘$3,000’’ and inserting ‘‘$5,000’’. 

12 (d) MADE PERMANENT.—Subsection (c) of section 

13 51 of such Code is amended by striking paragraph (4). 

14 (e) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to individuals who begin work for 

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

17 SEC. 3. INCREASED EMPLOYER-PROVIDED CHILD CARE 

18 CREDIT. 

19 (a) IN GENERAL.—Subsection (a) of section 45F of 

20 the Internal Revenue Code of 1986 is amended— 

21 (1) by striking ‘‘25 percent’’ in paragraph (1) 

22 and inserting ‘‘35 percent’’, and 

23 (2) by striking ‘‘10 percent’’ in paragraph (2) 

24 and inserting ‘‘20 percent’’. 


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

2 this section shall apply to taxable years beginning after 

3 the date of the enactment of this Act. 

Æ 


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