I 
113TH CONGRESS 
1ST SESSION H. R. 3726 
To amend the Internal Revenue Code of 1986 to allow the work opportunity 
credit for hiring the long-term unemployed. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 12, 2013 
Mr. PASCRELL (for himself, Mr. REED, Mr. RUNYAN, and Mr. LOWENTHAL) 
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 allow the 
work opportunity credit for hiring the long-term unemployed. 
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 ‘‘Long-Term Unem-
ployed Hiring Incentive Act’’. 
SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR LONG-TERM 
UNEMPLOYED. 
(a) LONG-TERM UNEMPLOYED INDIVIDUALS ELIGI-
BLE.— 
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(1) IN
GENERAL.—Paragraph (1) of section 
51(d) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘or’’ at the end of subpara-
graph (H), by striking the period at the end of sub-
paragraph (I) and inserting ‘‘, or’’, and by adding 
at the end the following new subparagraph: 
‘‘(J) a qualified long-term unemployed in-
dividual.’’. 
(2) DEFINITION.—Subsection (d) of section 51 
of such Code is amended by redesignating para-
graphs (11) through (14) as paragraphs (12) 
through (15), respectively, and by inserting after 
paragraph (10) the following new paragraph: 
‘‘(11) QUALIFIED
LONG-TERM
UNEMPLOYED 
INDIVIDUAL.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
long-term unemployed individual’ means any in-
dividual who is certified by the designated local 
agency as— 
‘‘(i) having exhausted, as of the hiring 
date, all rights to regular compensation 
under the State law or under Federal law 
with respect to a benefit year (excluding 
any benefit year that ended before May 1, 
2007), 
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‘‘(ii) having no rights to regular com-
pensation with respect to the most recent 
week ending before the hiring date under 
such law or any other State unemployment 
compensation law or to compensation 
under any other Federal law, and 
‘‘(iii) not receiving compensation with 
respect to such week under the unemploy-
ment compensation law of Canada. 
‘‘(B) EXHAUSTION
OF
BENEFITS.—For 
purposes of subparagraph (A), an individual 
shall be deemed to have exhausted such individ-
ual’s rights to regular compensation under a 
State law when— 
‘‘(i) no payments of regular com-
pensation can be made under such law be-
cause such individual has received all reg-
ular compensation available to such indi-
vidual based on employment or wages dur-
ing such individual’s base period, or 
‘‘(ii) such individual’s rights to such 
compensation have been terminated by rea-
son of the expiration of the benefit year 
with respect to which such rights existed.’’. 
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(b) EXTENSION OF CREDIT FOR LONG-TERM UNEM-
PLOYED.—Subparagraph (B) of section 51(c)(4) of the In-
ternal Revenue Code of 1986 is amended by inserting 
‘‘(December 31, 2016, in the case of qualified long-term 
unemployed individuals)’’ after ‘‘December 31, 2013’’. 
(c) 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. 
Æ 
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