I 
109TH CONGRESS 
1ST SESSION H. R. 1352 
To amend the Internal Revenue Code of 1986 to allow employers to claim 
a work opportunity credit for hiring military service personnel returning 
from service in Iraq or Afghanistan and for hiring their dependents 
and dependents of deceased personnel. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 16, 2005 
Ms. SCHWARTZ of Pennsylvania (for herself and Mr. SCHWARZ of Michigan) 
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 em-
ployers to claim a work opportunity credit for hiring 
military service personnel returning from service in Iraq 
or Afghanistan and for hiring their dependents and de-
pendents of deceased personnel. 
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 ‘‘Veterans Employment 
and Respect Act of 2005’’.
SEC. 2. WORK OPPORTUNITY CREDIT ALLOWABLE FOR HIR-
ING 
MILITARY 
SERVICE 
PERSONNEL 
RE-
TURNING FROM SERVICE IN AFGHANISTAN 
OR IRAQ AND FOR HIRING DEPENDENTS OF 
AFGHANISTAN AND IRAQ-ERA VETERANS. 
(a) IN GENERAL.—Paragraph (1) of section 51(d) of 
the Internal Revenue Code of 1986 (relating to members 
of targeted groups) is amended by striking ‘‘or’’ at the 
end of subparagraph (G), by striking the period at the 
end of subparagraph (H) and inserting a comma, and by 
adding at the end the following new subparagraphs: 
‘‘(I) a qualified veteran of Afghanistan or 
Iraq, or 
‘‘(J) a qualified dependent of an Afghani-
stan or Iraq-era veteran.’’ . 
(b) DEFINITIONS.—Subsection (d) of section 51 of 
such Code is amended by redesignating paragraphs (10) 
through (12) as paragraphs (11) through (13), respec-
tively, and by inserting after paragraph (9) the following 
new paragraph: 
‘‘(10) QUALIFIED AFGHANISTAN OR IRAQ VET-
ERANS, ETC.— 
‘‘(A) QUALIFIED
VETERAN
OF
AFGHANI-
STAN OR IRAQ.—The term ‘qualified veteran of 
Afghanistan or Iraq’ means any veteran (as de-
fined in paragraph (3)(B)) who is certified by 
the designated local agency— 
‘‘(i) as having performed services— 
‘‘(I) in an area designated by the 
President pursuant to the subpara-
graph as the ‘Operation Iraqi Free-
dom Area’ or as the ‘Operation En-
during Freedom Area’, and 
‘‘(II) during the period after Oc-
tober 6, 2001, before the date that 
the President specifies as the termi-
nation of United States combatant ac-
tivities in such area, respectively, and 
‘‘(ii) as having a hiring date which is 
not more than 2 years after the date that 
the veteran is discharged or released from 
active duty in the Armed Forces of the 
United States . 
‘‘(B) 
QUALIFIED
DEPENDENT
OF 
AFGHASISTAN
OR
IRAQ-ERA
VETERAN.—The 
term ‘qualified dependent of an Afghanistan or 
Iraq-era veteran’ means any individual who is 
certified by the designated local agency—
‘‘(i) as being a dependent (as defined 
in section 401 of title 37, United States 
Code) of— 
‘‘(I) a member of the Armed 
Forces of the United States at the 
time such member died as a result of 
wounds or injuries sustained while 
performing services described in sub-
paragraph (A)(i), or 
‘‘(II) a member of a reserve com-
ponent of the Armed Forces of the 
United States at the time such mem-
ber was called or ordered to active 
duty if— 
‘‘(aa) such call or order was 
for a period in excess of 180 days 
or for an indefinite period, and 
‘‘(bb) such call or order is 
during the period described in 
subparagraph (A)(i), and 
‘‘(ii) as having a hiring date— 
‘‘(I) in a case to which clause 
(i)(I) applies, which is not more than 
2 years after the member’s date of 
death, and
‘‘(II) in a case to which clause 
(i)(II) applies, which is during the pe-
riod of the member’s active duty.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals beginning work for 
the employer after October 6, 2001. 
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