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[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2995 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2995

 To amend the Internal Revenue Code of 1986 to provide tax incentives 
                     for hiring post 9-11 veterans.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           September 21, 2011

 Mr. Keating 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 provide tax incentives 
                     for hiring post 9-11 veterans.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Post 9-11 GI Jobs Act of 2011''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) Veterans make heroic sacrifices to protect our country.
            (2) The people of the United States greatly value military 
        service and recognize the difficult challenges involved in 
        adjusting to civilian life after wartime service in the Armed 
        Forces.
            (3) Veterans from recent wars are disproportionately 
        unemployed and underemployed.
            (4) Veterans age 18 to 24, who have served in the Armed 
        Forces since September 11, 2001, had an unemployment rate of 
        20.9 percent in 2010.

SEC. 3. INCREASE IN WORK OPPORTUNITY TAX CREDIT FOR HIRING VETERANS.

    (a) In General.--Subsection (d) of section 51 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(15) Credit allowed for post 9-11 veterans in 2011 
        through 2014.--
                    ``(A) In general.--Any post 9-11 veteran who begins 
                work for the employer after the date of the enactment 
                of this paragraph shall be treated as a member of a 
                targeted group for purposes of this subpart.
                    ``(B) Increase in wages taken into account.--For 
                purposes of this paragraph, in the case of a post 9-11 
                veteran, subsection (b)(3) shall be applied by 
                substituting `$8,000' for `$6,000'.
                    ``(C) Post 9-11 veteran.--For purposes of this 
                paragraph, the term `post 9-11 veteran' means any 
                veteran (as defined in paragraph (3)(B), determined 
                without regard to clause (ii) thereof) who is certified 
                by the designated local agency as having been 
                discharged or released from active duty in the Armed 
                Forces at any time after September 11, 2001.
                    ``(D) Termination.--For purposes of this paragraph, 
                subsection (c)(4)(B) shall be applied by substituting 
                `December 31, 2014' for `December 31, 2011'.''.
    (b) Increase in Credit for Other Veterans.--Paragraph (3) of 
section 51(b) of such Code is amended to read as follows:
            ``(3) Limitation on wages per year taken into account.--The 
        amount of the qualified first-year wages which may be taken 
        into account with respect to any individual shall not exceed--
                    ``(A) except as provided in subparagraph (B) or 
                (C), $6,000 per year,
                    ``(B) in the case of any individual who is a 
                qualified veteran by reason of subsection 
                (d)(3)(A)(ii), $14,000 per year for taxable years 
                ending before January 1, 2015, and $12,000 per year 
                thereafter, and
                    ``(C) in the case of any individual who is a 
                qualified veteran other than by reason of subsection 
                (d)(3)(A)(ii) or being described in subsection (d)(15), 
                $7,500 per year for taxable years ending before January 
                1, 2015.''.
    (c) Study Regarding Unemployment Compensation of Veterans.--The 
Secretary of Veterans Affairs shall conduct a study that examines the 
receipt of unemployment compensation by unemployed Post 9-11 veterans 
and examines any impediment that may prevent access to Post 9-11 
veterans seeking unemployment compensation. Not later than 180 days 
after the date of the enactment of this Act, the Secretary shall submit 
the results of the study to Congress and shall include with such 
submission recommendations (if any) for expanding unemployment 
compensation to veterans.
    (d) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.

SEC. 4. DEDUCTION FOR INCREASED JOB TRAINING FOR POST 9-11 VETERANS.

    (a) In General.--Part VI of subchapter B of chapter I of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new section:

``SEC. 200. INCREASED JOB TRAINING FOR POST 9-11 VETERANS.

    ``(a) Allowance of Deduction.--There shall be allowed as a 
deduction the qualified job training expenses.
    ``(b) Limitation.--The amount taken into account as qualified job 
training expenses under subsection (a) for an employee for a taxable 
year shall not exceed $1,000.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Qualified job training expenses.--The term `qualified 
        job training expenses' means amounts paid or incurred by an 
        employer for a taxable year to provide training to post 9-11 
        veterans in the area of green jobs or sustainable 
        manufacturing. Training provided under the preceding sentence 
        shall ensure that post 9-11 veterans have the same level of 
        training and seniority as their non-veteran peers.
            ``(2) Veteran.--The term `post 9-11 veteran' means any 
        individual who after September 11, 2001--
                    ``(A) served on active duty (other than active duty 
                for training) in the Armed Forces of the United States 
                or full-time National Guard duty for a period of more 
                than 180 days, or
                    ``(B) was discharged or released from active duty 
                in the Armed Forces of the United States for a service-
                connected disability.
            ``(3) Green job.--The term `green job' means a job 
        directly--
                    ``(A) improving the energy efficiency of housing 
                for elderly and low-income people,
                    ``(B) building energy-efficient `green' housing,
                    ``(C) assisting with the design and deployment of 
                smart grid technology,
                    ``(D) assisting with electric power transmission 
                systems, including upgrading and reconductoring,
                    ``(E) assisting with recycling and waste reduction,
                    ``(F) assisting in the implementation of 
                sustainable agriculture and farming,
                    ``(G) repairing, renovating, or rehabilitating 
                existing infrastructure or facility, including rail, 
                mass transportation, ports, schools and hospitals,
                    ``(H) improving recreational trails,
                    ``(I) transforming military bases affected by the 
                Base Realignment and Closure process (BRAC) to green 
                the space,
                    ``(J) assisting with reforestation,
                    ``(K) assisting with renewable resource 
                enhancement,
                    ``(L) assisting in emergency operations, such as 
                disaster prevention and relief, and
                    ``(M) assisting with water and energy conservation.
            ``(4) Sustainable manufacturing.--The term `sustainable 
        manufacturing' has the meaning specified by the Secretary of 
        Commerce.
    ``(d) Termination.--This section shall not apply to amounts paid or 
incurred after December 31, 2014.''.
    (b) Clerical Amendment.--The table of sections for part VI of 
subchapter B of such chapter is amended by adding at the end the 
following new item:

``Sec. 200. Increased job training for post 9-11 veterans.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act.
                                 <all>
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