I 
114TH CONGRESS 
2D SESSION 
H. R. 4660 
To amend the Internal Revenue Code of 1986 to allow an increased work 
opportunity credit with respect to recent veterans, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 2, 2016 
Mr. KING of New York (for himself, Mr. OLSON, Mr. BLUM, Mr. WEBSTER 
of Florida, Mr. WELCH, and Mr. VALADAO) 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 an 
increased work opportunity credit with respect to recent 
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 ‘‘Jobs for Veterans Act 
of 2016’’. 
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SEC. 2. WORK OPPORTUNITY CREDIT FOR RECENT VET-
ERANS. 
(a) WORK OPPORTUNITY CREDIT.—Section 51 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new subsection: 
‘‘(l) SPECIAL RULES FOR VETERANS.—For purposes 
of this subpart— 
‘‘(1) IN GENERAL.—In the case of an individual 
who is an applicable veteran who begins work for the 
employer after December 31, 2015, and before Jan-
uary 1, 2020, the following rules shall apply: 
‘‘(A) APPLICABLE
VETERAN.—Such indi-
vidual shall be treated as a member of a tar-
geted group. 
‘‘(B) 
INCREASED
PERCENTAGE.—Sub-
section (a) shall be applied by substituting ‘100 
percent’ for ‘40 percent’. 
‘‘(C) WAGE
LIMITATION.—Paragraph (3) 
of subsection (b) shall be applied— 
‘‘(i) by substituting ‘$5,000’ for 
‘$6,000’, and 
‘‘(ii) without regard to the parenthet-
ical therein. 
‘‘(D) MINIMUM EMPLOYMENT PERIODS.— 
Subparagraph (A) of subsection (i)(3) shall be 
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applied by substituting ‘0 percent’ for ‘25 per-
cent’. 
‘‘(E) DISABLED VETERANS.—In the case 
of such an individual who is a qualified veteran 
by reason of subsection (d)(3)(A)(ii), the credit 
determined with respect to such individual 
under the rules of this subsection shall be in 
addition to any credit allowable with respect to 
such individual under this section determined 
without regard to this subsection. 
‘‘(2) APPLICABLE VETERAN.—The term ‘appli-
cable veteran’ means any veteran (as defined in sub-
section (d)(3)(B)) who is certified by the designated 
local agency as having been discharged or released 
from active duty in the Armed Forces of the United 
States after September 11, 2001. 
‘‘(3) ELECTION
TO
HAVE
SUBSECTION
NOT 
APPLY.—A taxpayer may elect (at such time and in 
such form and manner as the Secretary shall pre-
scribe) to have this subsection not apply with respect 
to an individual for any taxable year.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to individuals who begin work 
for the employer after December 31, 2015. 
Æ 
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