II 

112TH CONGRESS 

1ST SESSION S. 367 

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

credit to small businesses which hire individuals who are members of 

the Ready Reserve or National Guard, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 16, 2011 

Mr. BROWN of Massachusetts (for himself and Mrs. HAGAN) 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 allow the 

work opportunity credit to small businesses which hire 

individuals who are members of the Ready Reserve or 

National Guard, and for other purposes. 

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 ‘‘Hire A Hero Act of 

5 2011’’. 


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1 SEC. 2. WORK OPPORTUNITY CREDIT TO SMALL BUSI2 NESSES FOR HIRING MEMBERS OF READY 

3 RESERVE OR NATIONAL GUARD. 

4 (a) IN GENERAL.—Paragraph (1) of section 51(d) of 

5 the Internal Revenue Code of 1986 is amended by striking 

6 ‘‘or’’ at the end of subparagraph (H), by striking the pe7 riod at the end of subparagraph (I) and inserting ‘‘, or’’, 

8 and by adding at the end the following new subparagraph: 

9 ‘‘(J) in the case of an eligible employer (as 

10 defined in section 408(p)(2)(C)(i)), an indi11 vidual who is a member of— 

12 ‘‘(i) the Ready Reserve (as described 

13 in section 10142 of title 10, United States 

14 Code), or 

15 ‘‘(ii) the National Guard (as defined 

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

17 (b) EFFECTIVE DATE.— 

18 (1) IN GENERAL.—The amendment made by 

19 this section shall apply to wages paid or incurred 

20 after the date of the enactment of this Act in tax21 able years ending after such date. 

22 (2) CURRENT EMPLOYEES COVERED BY CRED23 IT.—For purposes of applying section 51 of the In24 ternal Revenue Code of 1986, individuals described 

25 in section 51(d)(1)(J) of such Code, as added by 

26 this section, who are employed by an eligible emVerDate Mar 15 2010 01:54 Feb 17, 2011 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S367.IS S367

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1 ployer (as defined in section 408(p)(2)(C)(i) of such 

2 Code) on the date of the enactment of this Act shall 

3 be treated as beginning work for such employer on 

4 such date. 

5 SEC. 3. PERMANENT EXTENSION OF WORK OPPORTUNITY 

6 CREDIT FOR EMPLOYERS HIRING QUALIFIED 

7 VETERANS AND MEMBERS OF READY RE8 SERVE AND NATIONAL GUARD. 

9 (a) IN GENERAL.—Section 51(c)(4) of the Internal 

10 Revenue Code of 1986 is amended by inserting ‘‘(other 

11 than any individual described in subparagraph (B) or (J) 

12 of subsection (d)(1))’’ after ‘‘individual’’. 

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

14 this section shall apply to individuals who begin work for 

15 the employer after December 31, 2011. 

16 SEC. 4. RESCISSION OF UNSPENT FEDERAL FUNDS TO OFF17 SET LOSS IN REVENUES. 

18 (a) IN GENERAL.—Notwithstanding any other provi19 sion of law, of all available unobligated funds, appro20 priated discretionary funds are hereby rescinded in such 

21 amounts as determined by the Director of the Office of 

22 Management and Budget such that the aggregate amount 

23 of such rescission equals the reduction in revenues to the 

24 Treasury by reason of the amendments made by sections 

25 2 and 3. 


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1 (b) IMPLEMENTATION.—The Director of the Office of 

2 Management and Budget shall determine and identify 

3 from which appropriation accounts the rescission under 

4 subsection (a) shall apply and the amount of such rescis5 sion that shall apply to each such account. Not later than 

6 60 days after the date of the enactment of this Act, the 

7 Director of the Office of Management and Budget shall 

8 submit a report to the Secretary of the Treasury and Con9 gress of the accounts and amounts determined and identi10 fied for rescission under the preceding sentence. 

11 (c) EXCEPTION.—This section shall not apply to the 

12 unobligated funds of the Department of Veterans Affairs 

13 or the Social Security Administration. 

Æ 


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