I 

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. 

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 ‘‘Post 9-11 GI Jobs 

5 Act of 2011’’. 

6 SEC. 2. FINDINGS. 

7 The Congress finds the following: 

8 (1) Veterans make heroic sacrifices to protect 

9 our country. 


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1 (2) The people of the United States greatly 

2 value military service and recognize the difficult 

3 challenges involved in adjusting to civilian life after 

4 wartime service in the Armed Forces. 

5 (3) Veterans from recent wars are dispropor6 tionately unemployed and underemployed. 

7 (4) Veterans age 18 to 24, who have served in 

8 the Armed Forces since September 11, 2001, had an 

9 unemployment rate of 20.9 percent in 2010. 

10 SEC. 3. INCREASE IN WORK OPPORTUNITY TAX CREDIT 

11 FOR HIRING VETERANS. 

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

13 Internal Revenue Code of 1986 is amended by adding at 

14 the end the following new paragraph: 

15 ‘‘(15) CREDIT ALLOWED FOR POST 9-11 VET16 ERANS IN 2011 THROUGH 2014.— 

17 ‘‘(A) IN GENERAL.—Any post 9-11 veteran 

18 who begins work for the employer after the date 

19 of the enactment of this paragraph shall be 

20 treated as a member of a targeted group for 

21 purposes of this subpart. 

22 ‘‘(B) INCREASE IN WAGES TAKEN INTO AC23 COUNT.—For purposes of this paragraph, in 

24 the case of a post 9-11 veteran, subsection 


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1 (b)(3) shall be applied by substituting ‘$8,000’ 

2 for ‘$6,000’. 

3 ‘‘(C) POST 9-11 VETERAN.—For purposes 

4 of this paragraph, the term ‘post 9-11 veteran’ 

5 means any veteran (as defined in paragraph 

6 (3)(B), determined without regard to clause (ii) 

7 thereof) who is certified by the designated local 

8 agency as having been discharged or released 

9 from active duty in the Armed Forces at any 

10 time after September 11, 2001. 

11 ‘‘(D) TERMINATION.—For purposes of this 

12 paragraph, subsection (c)(4)(B) shall be applied 

13 by substituting ‘December 31, 2014’ for ‘De14 cember 31, 2011’.’’. 

15 (b) INCREASE IN CREDIT FOR OTHER VETERANS.— 

16 Paragraph (3) of section 51(b) of such Code is amended 

17 to read as follows: 

18 ‘‘(3) LIMITATION ON WAGES PER YEAR TAKEN

19 INTO ACCOUNT.—The amount of the qualified first20 year wages which may be taken into account with re21 spect to any individual shall not exceed— 

22 ‘‘(A) except as provided in subparagraph 

23 (B) or (C), $6,000 per year, 

24 ‘‘(B) in the case of any individual who is 

25 a qualified veteran by reason of subsection 


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1 (d)(3)(A)(ii), $14,000 per year for taxable years 

2 ending before January 1, 2015, and $12,000 

3 per year thereafter, and 

4 ‘‘(C) in the case of any individual who is 

5 a qualified veteran other than by reason of sub6 section (d)(3)(A)(ii) or being described in sub7 section (d)(15), $7,500 per year for taxable 

8 years ending before January 1, 2015.’’. 

9 (c) STUDY REGARDING UNEMPLOYMENT COMPENSA10 TION OF VETERANS.—The Secretary of Veterans Affairs 

11 shall conduct a study that examines the receipt of unem12 ployment compensation by unemployed Post 9-11 veterans 

13 and examines any impediment that may prevent access to 

14 Post 9-11 veterans seeking unemployment compensation. 

15 Not later than 180 days after the date of the enactment 

16 of this Act, the Secretary shall submit the results of the 

17 study to Congress and shall include with such submission 

18 recommendations (if any) for expanding unemployment 

19 compensation to veterans. 

20 (d) EFFECTIVE DATE.—The amendments made by 

21 this section shall apply to individuals who begin work for 

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


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1 SEC. 4. DEDUCTION FOR INCREASED JOB TRAINING FOR 

2 POST 9-11 VETERANS. 

3 (a) IN GENERAL.—Part VI of subchapter B of chap4 ter I of the Internal Revenue Code of 1986 is amended 

5 by adding at the end the following new section: 

6 ‘‘SEC. 200. INCREASED JOB TRAINING FOR POST 9-11 VET7 ERANS. 

8 ‘‘(a) ALLOWANCE OF DEDUCTION.—There shall be 

9 allowed as a deduction the qualified job training expenses. 

10 ‘‘(b) LIMITATION.—The amount taken into account 

11 as qualified job training expenses under subsection (a) for 

12 an employee for a taxable year shall not exceed $1,000. 

13 ‘‘(c) DEFINITIONS.—For purposes of this section— 

14 ‘‘(1) QUALIFIED JOB TRAINING EXPENSES.— 

15 The term ‘qualified job training expenses’ means 

16 amounts paid or incurred by an employer for a tax17 able year to provide training to post 9-11 veterans 

18 in the area of green jobs or sustainable manufac19 turing. Training provided under the preceding sen20 tence shall ensure that post 9-11 veterans have the 

21 same level of training and seniority as their non-vet22 eran peers. 

23 ‘‘(2) VETERAN.—The term ‘post 9-11 veteran’ 

24 means any individual who after September 11, 

25 2001— 


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1 ‘‘(A) served on active duty (other than ac2 tive duty for training) in the Armed Forces of 

3 the United States or full-time National Guard 

4 duty for a period of more than 180 days, or 

5 ‘‘(B) was discharged or released from ac6 tive duty in the Armed Forces of the United 

7 States for a service-connected disability. 

8 ‘‘(3) GREEN JOB.—The term ‘green job’ means 

9 a job directly— 

10 ‘‘(A) improving the energy efficiency of 

11 housing for elderly and low-income people, 

12 ‘‘(B) building energy-efficient ‘green’ hous13 ing, 

14 ‘‘(C) assisting with the design and deploy15 ment of smart grid technology, 

16 ‘‘(D) assisting with electric power trans17 mission systems, including upgrading and 

18 reconductoring, 

19 ‘‘(E) assisting with recycling and waste re20 duction, 

21 ‘‘(F) assisting in the implementation of 

22 sustainable agriculture and farming, 

23 ‘‘(G) repairing, renovating, or rehabili24 tating existing infrastructure or facility, includVerDate Mar 15 2010 21:19 Sep 23, 2011 Jkt 099200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H2995.IH H2995

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1 ing rail, mass transportation, ports, schools and 

2 hospitals, 

3 ‘‘(H) improving recreational trails, 

4 ‘‘(I) transforming military bases affected 

5 by the Base Realignment and Closure process 

6 (BRAC) to green the space, 

7 ‘‘(J) assisting with reforestation, 

8 ‘‘(K) assisting with renewable resource en9 hancement, 

10 ‘‘(L) assisting in emergency operations, 

11 such as disaster prevention and relief, and 

12 ‘‘(M) assisting with water and energy con13 servation. 

14 ‘‘(4) SUSTAINABLE MANUFACTURING.—The 

15 term ‘sustainable manufacturing’ has the meaning 

16 specified by the Secretary of Commerce. 

17 ‘‘(d) TERMINATION.—This section shall not apply to 

18 amounts paid or incurred after December 31, 2014.’’. 

19 (b) CLERICAL AMENDMENT.—The table of sections 

20 for part VI of subchapter B of such chapter is amended 

21 by adding at the end the following new item: 

‘‘Sec. 200. Increased job training for post 9-11 veterans.’’. 

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

23 this section shall apply to amounts paid or incurred after 

24 the date of the enactment of this Act. 

Æ 


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