I 
111TH CONGRESS 
1ST SESSION H. R. 3784 
To amend the Internal Revenue Code of 1986 to expand the work opportunity 
tax credit and increase the employer-provided child care credit. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 8, 2009 
Mr. ROONEY (for himself and Mr. BOCCIERI) 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 expand 
the work opportunity tax credit and increase the em-
ployer-provided child care credit. 
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 ‘‘Helping Invigorate and 
Revive our Economy Act of 2009’’ or the ‘‘HIRE America 
Act’’. 
SEC. 2. MODIFICATION OF WORK OPPORTUNITY TAX CRED-
IT. 
(a) INCREASE IN CREDIT RATE AND EXPANSION OF 
CREDIT TO ALL INDIVIDUALS.— 
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(1) IN GENERAL.—Subsection (a) of section 51 
of the Internal Revenue Code of 1986 is amended— 
(A) by striking ‘‘40 percent’’ and inserting 
‘‘the applicable percentage’’, 
(B) by striking ‘‘For purposes of’’ and in-
serting the following: 
‘‘(1) IN GENERAL.—For purposes of’’, and 
(C) by adding at the end the following new 
paragraph: 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the term ‘applicable percentage’ 
means— 
‘‘(A) in the case of wages paid to individ-
uals who are members of a targeted group, 50 
percent, and 
‘‘(B) in the case of wages paid to individ-
uals who are not members of a targeted group, 
30 percent.’’. 
(2) CREDIT
RATE
FOR
INDIVIDUALS
PER-
FORMING FEWER THAN 400 HOURS OF SERVICE.— 
Subparagraph (A) of section 51(i)(3) of such Code 
is amended by striking ‘‘subsection (a) shall be ap-
plied’’ and all that follows and inserting ‘‘subsection 
(a)(2) shall be applied by substituting ‘35 percent’ 
for ‘50 percent’ and ‘30 percent’ for ‘15 percent’.’’ 
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(3) CONFORMING AMENDMENT.—Paragraph (1) 
of section 51(b) of such Code is amended by striking 
‘‘who are members of a targeted group’’. 
(b) INCREASED LIMITATION ON WAGES TAKEN INTO 
ACCOUNT FOR DISABLED VETERANS.—Paragraph (3) of 
section 51(b) of such Code is amended by striking 
‘‘$12,000’’ and inserting ‘‘$16,000’’. 
(c) INCREASED LIMITATION ON WAGES TAKEN INTO 
ACCOUNT
FOR QUALIFIED SUMMER YOUTH EMPLOY-
EES.—Clause (ii) of section 51(d)(7)(B) of such Code is 
amended by striking ‘‘$3,000’’ and inserting ‘‘$5,000’’. 
(d) MADE PERMANENT.—Subsection (c) of section 
51 of such Code is amended by striking paragraph (4). 
(e) 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. 3. INCREASED EMPLOYER-PROVIDED CHILD CARE 
CREDIT. 
(a) IN GENERAL.—Subsection (a) of section 45F of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘25 percent’’ in paragraph (1) 
and inserting ‘‘35 percent’’, and 
(2) by striking ‘‘10 percent’’ in paragraph (2) 
and inserting ‘‘20 percent’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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