I 

116TH CONGRESS 

1ST SESSION H. R. 3992 

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

Social Security Disability Insurance benefits under the work opportunity 

credit, increase the work opportunity credit for vocational rehabilitation 

referrals, qualified SSI recipients, and qualified SSDI recipients, expand 

the disabled access credit, and enhance the deduction for expenditures 

to remove architectural and transportation barriers to the handicapped 

and elderly. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 25, 2019 

Mr. HARDER of California (for himself and Mr. FITZPATRICK) 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 include 

individuals receiving Social Security Disability Insurance 

benefits under the work opportunity credit, increase the 

work opportunity credit for vocational rehabilitation referrals, qualified SSI recipients, and qualified SSDI recipients, expand the disabled access credit, and enhance 

the deduction for expenditures to remove architectural 

and transportation barriers to the handicapped and elderly. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Disability Employment 

3 Incentive Act’’. 

4 SEC. 2. EXPANSION OF WORK OPPORTUNITY CREDIT TO IN5 CLUDE INDIVIDUALS RECEIVING SOCIAL SE6 CURITY DISABILITY INSURANCE BENEFITS. 

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

8 Internal Revenue Code of 1986 is amended— 

9 (1) in paragraph (1)— 

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

11 at the end, 

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

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

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

15 subparagraph: 

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

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

18 paragraph: 

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

20 ‘qualified SSDI recipient’ means any individual who 

21 is certified by the designated local agency as receiv22 ing disability insurance benefits under section 223 of 

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

24 month ending within the 60-day period ending on 

25 the hiring date.’’. 


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

2 this section shall apply to individuals who begin work for 

3 the employer after December 31, 2019. 

4 SEC. 3. ENHANCEMENT OF WORK OPPORTUNITY CREDIT 

5 FOR VOCATIONAL REHABILITATION REFER6 RALS, QUALIFIED SSI RECIPIENTS, AND 

7 QUALIFIED SSDI RECIPIENTS. 

8 (a) IN GENERAL.—Section 51 of the Internal Rev9 enue Code of 1986 is amended— 

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

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

12 (2) by inserting after subsection (e) the fol13 lowing new subsection: 

14 ‘‘(f) CREDIT FOR SECOND-YEAR WAGES FOR EM15 PLOYMENT OF VOCATIONAL REHABILITATION REFER16 RALS, QUALIFIED SSI RECIPIENTS, AND QUALIFIED

17 SSDI RECIPIENTS.— 

18 ‘‘(1) IN GENERAL.—With respect to employ19 ment of a vocational rehabilitation referral, a quali20 fied SSI recipient, or a qualified SSDI recipient— 

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

22 credit determined under this section for the tax23 able year shall include 20 percent of the quali24 fied second-year wages for such year, and 


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

2 the amount of the qualified first-year wages, 

3 and the amount of qualified second-year wages, 

4 which may be taken into account with respect 

5 to such referral or recipient shall not exceed 

6 $12,500 per year. 

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

8 purposes of this subsection, the term ‘qualified sec9 ond-year wages’ means qualified wages— 

10 ‘‘(A) which are paid to a vocational reha11 bilitation referral, a qualified SSI recipient, or 

12 a qualified SSDI recipient, and 

13 ‘‘(B) which are attributable to service ren14 dered during the 1-year period beginning on the 

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

16 respect to such referral or recipient determined 

17 under subsection (b)(2). 

18 ‘‘(3) SPECIAL RULES FOR AGRICULTURAL AND

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

20 employee to whom subparagraph (A) or (B) of sub21 section (i)(1) applies, rules similar to the rules of 

22 such subparagraphs shall apply except that— 

23 ‘‘(A) such subparagraph (A) shall be ap24 plied by substituting ‘$12,500’ for ‘$6,000’, and 


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1 ‘‘(B) such subparagraph (B) shall be ap2 plied by substituting ‘$1,041.67’ for ‘$500’.’’. 

3 (b) CONFORMING AMENDMENTS.— 

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

5 1986, as amended by subsection (a), is amended— 

6 (A) in subsection (c)(1), by striking ‘‘sub7 section (h)(2)’’ and inserting ‘‘subsection 

8 (i)(2)’’, 

9 (B) in subsection (e)(3), by striking ‘‘sub10 section (h)(1)’’ and inserting ‘‘subsection 

11 (i)(1)’’, and 

12 (C) in subsection (g)(2), by striking ‘‘sub13 section (h)(1)’’ and inserting ‘‘subsection 

14 (i)(1)’’. 

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

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

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

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

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

20 51(j)(1)’’, and 

21 (C) in subsection (e)(3), by striking ‘‘sec22 tion 51(k)’’ and inserting ‘‘section 51(l)’’. 

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

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

25 51(k)’’. 


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

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

3 ‘‘section 51(j)(1)’’. 

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

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

6 51(l)’’. 

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

8 amended by striking ‘‘subsection (i)(3)(A)’’ and in9 serting ‘‘subsection (j)(3)(A)’’. 

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

11 this section shall apply to individuals who begin work for 

12 the employer after December 31, 2019. 

13 SEC. 4. EXPANSION OF DISABLED ACCESS CREDIT. 

14 (a) ELIGIBLE ACCESS EXPENDITURES.—Subsection 

15 (a) of section 44 of the Internal Revenue Code of 1986 

16 is amended by striking ‘‘$10,250’’ and inserting 

17 ‘‘$20,250’’. 

18 (b) ELIGIBLE SMALL BUSINESS.—Subsection (b)(1) 

19 of section 44 of the Internal Revenue Code of 1986 is 

20 amended— 

21 (1) in subparagraph (A), by striking 

22 ‘‘$1,000,000’’ and inserting ‘‘$3,000,000’’, and 

23 (2) in subparagraph (B), by striking ‘‘30 full24 time employees’’ and inserting ‘‘60 full-time employ25 ees’’. 


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

2 this section shall apply to taxable years beginning after 

3 December 31, 2019. 

4 SEC. 5. EXPANSION OF DEDUCTION FOR EXPENDITURES TO 

5 REMOVE ARCHITECTURAL AND TRANSPOR6 TATION BARRIERS TO THE HANDICAPPED 

7 AND ELDERLY. 

8 (a) INCLUSION OF IMPROVEMENTS IN

9 ACCESSABILITY TO INTERNET AND TELECOMMUNI10 CATIONS OPERATIONS.—Subsection (b) of section 190 of 

11 the Internal Revenue Code of 1986 is amended by adding 

12 at the end the following: 

13 ‘‘(4) INCLUSION OF IMPROVEMENTS IN

14 ACCESSABILITY TO INTERNET AND TELECOMMUNI15 CATIONS OPERATIONS.—The term ‘architectural and 

16 transportation barrier removal expenses’ shall in17 clude an expenditure for the purpose of improving 

18 accessibility for handicapped and elderly individuals 

19 to any internet or telecommunications services pro20 vided within any facility or public transportation ve21 hicle owned or leased by the taxpayer for use in con22 nection with their trade or business.’’. 

23 (b) INCREASE IN DEDUCTION LIMITATION

24 AMOUNT.—Subsection (c) of section 190 of the Internal 


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1 Revenue Code of 1986 is amended by striking ‘‘$15,000’’ 

2 and inserting ‘‘$30,000’’. 

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

4 this section shall apply to taxable years beginning after 

5 December 31, 2019. 

Æ 


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