I 

114TH CONGRESS 

1ST SESSION H. R. 481 

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

credit for hiring the long-term unemployed. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 22, 2015 

Mr. PASCRELL (for himself and Mr. REED) 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 the long-term unemployed. 

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 ‘‘Long-Term Unem5 ployed Hiring Incentive Act’’. 

6 SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR LONG-TERM 

7 UNEMPLOYED. 

8 (a) LONG-TERM UNEMPLOYED INDIVIDUALS ELIGI9 BLE.— 


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1 (1) IN GENERAL.—Section 51(d)(1) of the In2 ternal Revenue Code of 1986 is amended by striking 

3 ‘‘or’’ at the end of subparagraph (H), by striking 

4 the period at the end of subparagraph (I) and in5 serting ‘‘, or’’, and by adding at the end the fol6 lowing new subparagraph: 

7 ‘‘(J) a qualified long-term unemployed in8 dividual.’’. 

9 (2) DEFINITION.—Subsection (d) of section 51 

10 of such Code is amended by redesignating para11 graphs (11) through (14) as paragraphs (12) 

12 through (15), respectively, and by inserting after 

13 paragraph (10) the following new paragraph: 

14 ‘‘(11) QUALIFIED LONG-TERM UNEMPLOYED

15 INDIVIDUAL.— 

16 ‘‘(A) IN GENERAL.—The term ‘qualified 

17 long-term unemployed individual’ means any in18 dividual who is certified by the designated local 

19 agency as— 

20 ‘‘(i) having exhausted, as of the hiring 

21 date, all rights to regular compensation 

22 under the State law or under Federal law 

23 with respect to a benefit year (excluding 

24 any benefit year that ended before May 1, 

25 2007), 


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1 ‘‘(ii) having no rights to regular com2 pensation with respect to the most recent 

3 week ending before the hiring date under 

4 such law or any other State unemployment 

5 compensation law or to compensation 

6 under any other Federal law, and 

7 ‘‘(iii) not receiving compensation with 

8 respect to such week under the unemploy9 ment compensation law of Canada. 

10 ‘‘(B) EXHAUSTION OF BENEFITS.—For 

11 purposes of subparagraph (A), an individual 

12 shall be deemed to have exhausted such individ13 ual’s rights to regular compensation under a 

14 State law when— 

15 ‘‘(i) no payments of regular com16 pensation can be made under such law be17 cause such individual has received all reg18 ular compensation available to such indi19 vidual based on employment or wages dur20 ing such individual’s base period, or 

21 ‘‘(ii) such individual’s rights to such 

22 compensation have been terminated by rea23 son of the expiration of the benefit year 

24 with respect to which such rights existed.’’. 


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1 (b) EXTENSION OF CREDIT FOR LONG-TERM UNEM2 PLOYED.—Subparagraph (B) of section 51(c)(4) of the In3 ternal Revenue Code of 1986 is amended by inserting 

4 ‘‘(December 31, 2017, in the case of qualified long-term 

5 unemployed individuals)’’ after ‘‘December 31, 2014’’. 

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

7 this section shall apply to individuals who begin work for 

8 the employer after December 31, 2014. 

Æ 


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