I 
114TH CONGRESS 
1ST SESSION H. R. 2265 
To amend the Internal Revenue Code of 1986 to extend the work opportunity 
credit for hiring veterans, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 12, 2015 
Ms. BROWNLEY of California 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 extend 
the work opportunity credit for hiring veterans, and for 
other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘VOW to Hire Heroes 
Extension Act of 2015’’. 
SEC. 2. EXTENSION OF WORK OPPORTUNITY CREDIT FOR 
VETERANS. 
(a) IN GENERAL.—Paragraph (4) of section 51(c) of 
the Internal Revenue Code of 1986 is amended by striking 
VerDate Sep 11 2014 
22:04 May 14, 2015
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2265.IH
H2265
mstockstill on DSK4VPTVN1PROD with BILLS
‘‘2014’’ and inserting ‘‘2014 (December 31, 2018, in the 
case of a qualified veteran).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2014. 
SEC. 3. SIMPLIFIED CERTIFICATION OF VETERAN STATUS. 
(a) IN GENERAL.—Subparagraph (D) of section 
51(d)(13) of the Internal Revenue Code of 1986 is amend-
ed to read as follows: 
‘‘(D) PRE-SCREENING OF QUALIFIED VET-
ERANS.— 
‘‘(i) IN GENERAL.—Subparagraph (A) 
shall be applied without regard to sub-
clause (II) of clause (ii) thereof in the case 
of an individual seeking treatment as a 
qualified veteran with respect to whom the 
pre-screening notice contains— 
‘‘(I) qualified veteran status doc-
umentation, 
‘‘(II) qualified proof of unemploy-
ment compensation, and 
‘‘(III) an affidavit furnished by 
the individual stating, under penalty 
of perjury, that the information pro-
VerDate Sep 11 2014 
22:04 May 14, 2015
Jkt 049200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2265.IH
H2265
mstockstill on DSK4VPTVN1PROD with BILLS
vided under subclauses (I) and (II) is 
true. 
‘‘(ii) QUALIFIED
VETERAN
STATUS 
DOCUMENTATION.—For purposes of clause 
(i), the term ‘qualified veteran status docu-
mentation’ means any documentation pro-
vided to an individual by the Department 
of Defense or the National Guard upon re-
lease or discharge from the Armed Forces 
which includes information sufficient to es-
tablish that such individual is a veteran. 
‘‘(iii) QUALIFIED
PROOF
OF
UNEM-
PLOYMENT COMPENSATION.—For purposes 
of clause (i), the term ‘qualified proof of 
unemployment compensation’ means, with 
respect to an individual, checks or other 
proof of receipt of payment of unemploy-
ment compensation to such individual for 
periods aggregating not less than 4 weeks 
(in the case of an individual seeking treat-
ment under paragraph (3)(A)(iii)), or not 
less than 6 months (in the case of an indi-
vidual seeking treatment under clause 
(ii)(II) or (iv) of paragraph (3)(A)), during 
VerDate Sep 11 2014 
22:04 May 14, 2015
Jkt 049200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2265.IH
H2265
mstockstill on DSK4VPTVN1PROD with BILLS
the 1-year period ending on the hiring 
date.’’. 
(b) EFFECTIVE DATE.—The amendment 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. CREDIT MADE AVAILABLE AGAINST PAYROLL 
TAXES IN CERTAIN CIRCUMSTANCES. 
(a) IN GENERAL.—Paragraph (2) of section 52(c) of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘QUALIFIED TAX-EXEMPT ORGA-
NIZATIONS’’ in the heading and inserting ‘‘CERTAIN 
EMPLOYERS’’, and 
(2) by striking ‘‘by qualified tax-exempt organi-
zations’’ in the text and inserting ‘‘by certain em-
ployers’’. 
(b) CREDIT ALLOWED TO CERTAIN FOR-PROFIT EM-
PLOYERS.— 
(1) IN
GENERAL.—Paragraph (1) of section 
3111(e) of the Internal Revenue Code of 1986 is 
amended by inserting ‘‘or a qualified for-profit em-
ployer’’ after ‘‘If a qualified tax-exempt organiza-
tion’’. 
(2) QUALIFIED
FOR-PROFIT
EMPLOYER
DE-
FINED.—Paragraph (5) of section 3111(e) of the In-
ternal Revenue Code of 1986 is amended by striking 
VerDate Sep 11 2014 
22:04 May 14, 2015
Jkt 049200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H2265.IH
H2265
mstockstill on DSK4VPTVN1PROD with BILLS
‘‘and’’ at the end of subparagraph (A), by redesig-
nating subparagraph (B) as subparagraph (C), and 
by inserting after subparagraph (A) the following 
new subparagraph: 
‘‘(B) the term ‘qualified for-profit em-
ployer’ means, with respect to a taxable year, 
an employer not described in subparagraph (A), 
but only if— 
‘‘(i) such employer does not have prof-
its for any of the 3 taxable years preceding 
such taxable year, and 
‘‘(ii) such employer elects under sec-
tion 51(j) not to have section 51 apply to 
such taxable year, and’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Section 3111(e)(1) of the Internal 
Revenue Code of 1986 is amended by striking 
‘‘with respect to whom a credit would be allow-
able under section 38 by reason of section 51 
if the organization were not a qualified tax-ex-
empt organization’’ in paragraph (1). 
(B) Paragraphs (1) and (2) of are both 
amended by inserting ‘‘or for-profit employer’’ 
after ‘‘employees of the organization’’ each 
place it appears. 
VerDate Sep 11 2014 
22:04 May 14, 2015
Jkt 049200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H2265.IH
H2265
mstockstill on DSK4VPTVN1PROD with BILLS
by subsections (a) and (b). Amounts appropriated by the 
preceding sentence shall be transferred from the general 
fund at such times and in such manner as to replicate 
to the extent possible the transfers which would have oc-
curred to such Trust Fund had such amendments not 
been enacted. 
(d) EFFECTIVE DATE.—The amendments made by 
subsections (a) and (b) shall apply to individuals who 
begin work for the employer after the date of the enact-
ment of this Act. 
SEC. 5. REPORT. 
Not later than 2 years after the date of the enact-
ment of this Act, and annually thereafter, the Commis-
sioner of Internal Revenue, in consultation with the Sec-
retary of Labor, shall report to the Congress on the effec-
tiveness and cost-effectiveness of the amendments made 
by sections 2, 3, and 4 in increasing the employment of 
veterans. Such report shall include the results of a survey, 
conducted, if needed, in consultation with the Veterans’ 
Employment and Training Service of the Department of 
Labor, to determine how many veterans are hired by each 
employer that claims the credit under section 51, by rea-
son of subsection (d)(1)(B) thereof, or 3111(e) of the In-
ternal Revenue Code of 1986. 
VerDate Sep 11 2014 
22:04 May 14, 2015
Jkt 049200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H2265.IH
H2265
mstockstill on DSK4VPTVN1PROD with BILLS
SEC. 6. TREATMENT OF POSSESSIONS. 
(a) PAYMENTS TO POSSESSIONS.— 
(1) MIRROR
CODE
POSSESSIONS.—The Sec-
retary of the Treasury shall pay to each possession 
of the United States with a mirror code tax system 
amounts equal to the loss to that possession by rea-
son of the amendments made by this Act. Such 
amounts shall be determined by the Secretary of the 
Treasury based on information provided by the gov-
ernment of the respective possession of the United 
States. 
(2) OTHER
POSSESSIONS.—The Secretary of 
the Treasury shall pay to each possession of the 
United States which does not have a mirror code tax 
system the amount estimated by the Secretary of the 
Treasury as being equal to the loss to that posses-
sion that would have occurred by reason of the 
amendments made by this Act if a mirror code tax 
system had been in effect in such possession. The 
preceding sentence shall not apply with respect to 
any possession of the United States unless such pos-
session establishes to the satisfaction of the Sec-
retary that the possession has implemented (or, at 
the discretion of the Secretary, will implement) an 
income tax benefit which is substantially equivalent 
VerDate Sep 11 2014 
22:04 May 14, 2015
Jkt 049200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H2265.IH
H2265
mstockstill on DSK4VPTVN1PROD with BILLS
to the income tax credit in effect after the amend-
ments made by this Act. 
(b) 
COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—The credit 
allowed against United States income taxes for any tax-
able year under the amendments made by this Act to sec-
tion 51 of the Internal Revenue Code of 1986 to any per-
son with respect to any qualified veteran shall be reduced 
by the amount of any credit (or other tax benefit described 
in subsection (a)(2)) allowed to such person against in-
come taxes imposed by the possession of the United States 
by reason of this section with respect to such qualified 
veteran for such taxable year. 
(c) DEFINITIONS AND SPECIAL RULES.— 
(1) POSSESSION OF THE UNITED STATES.—For 
purposes of this section, the term ‘‘possession of the 
United States’’ includes American Samoa, Guam, 
the Commonwealth of the Northern Mariana Is-
lands, the Commonwealth of Puerto Rico, and the 
United States Virgin Islands. 
(2) MIRROR CODE TAX SYSTEM.—For purposes 
of this section, the term ‘‘mirror code tax system’’ 
means, with respect to any possession of the United 
States, the income tax system of such possession if 
the income tax liability of the residents of such pos-
VerDate Sep 11 2014 
22:04 May 14, 2015
Jkt 049200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H2265.IH
H2265
mstockstill on DSK4VPTVN1PROD with BILLS
session under such system is determined by ref-
erence to the income tax laws of the United States 
as if such possession were the United States. 
(3) TREATMENT OF PAYMENTS.—For purposes 
of section 1324(b)(2) of title 31, United States 
Code, the payments under this section shall be treat-
ed in the same manner as a refund due from credit 
provisions described in such section. 
Æ 
VerDate Sep 11 2014 
22:04 May 14, 2015
Jkt 049200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6301
E:\BILLS\H2265.IH
H2265
mstockstill on DSK4VPTVN1PROD with BILLS