is a member as would be required by the 
designated local agency to be submitted for 
certification under subparagraph (A)(i), 
‘‘(ii) meets the pre-screening require-
ment of subparagraph (A)(ii)(I), and 
‘‘(iii) maintains such records relating 
to such individual as the Secretary shall by 
regulation prescribe.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals whose hiring date 
(as defined in section 51(d)(11) of the Internal Revenue 
Code of 1986) is on or after the date of the enactment 
of this Act. 
SEC. 4. WORK OPPORTUNITY CREDIT FOR CERTAIN RE-
CENTLY DISCHARGED VETERANS. 
(a) IN GENERAL.—Subparagraph (A) of section 
51(d)(3) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘means any veteran’’ and all that follows and 
inserting ‘‘means any recently discharged veteran and any 
veteran receiving specified benefits.’’ 
(b) RECENTLY DISCHARGED VETERAN; VETERAN 
RECEIVING SPECIFIED BENEFITS.—Paragraph (3) of sec-
tion 51(d) of such Code is amended— 
(1) by redesignating subparagraphs (B) and 
(C) as subparagraphs (D) and (E), respectively, and 
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(2) by inserting after subparagraph (A) the fol-
lowing new subparagraphs: 
‘‘(B) RECENTLY DISCHARGED VETERAN.— 
For purposes of subparagraph (A), the term 
‘recently discharged veteran’ means— 
‘‘(i) any individual who has served on 
active duty (other than active duty for 
training) in the Armed Forces of the 
United States for more than 180 days, 
‘‘(ii) any individual who has been dis-
charged or released from active duty in the 
Armed Forces of the United States for a 
service-connected disability, and 
‘‘(iii) any member of the National 
Guard who has served for more than 180 
consecutive days of— 
‘‘(I) active duty (within the 
meaning of title 32, United States 
Code) other than for training, 
‘‘(II) full-time National Guard 
duty (within the meaning of such title 
32) other than for training, 
‘‘(III) duty, other than inactive 
duty or duty for training, in State 
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status (within the meaning of such 
title 32), or 
‘‘(IV) any combination of duty 
described in subclause (I), (II), or 
(III), 
who has been discharged or released from 
such duty at any time during the 5-year 
period ending on the hiring date. Such 
term shall not include any veteran who be-
gins work for the employer before the date 
of the enactment of this Act. 
‘‘(C) 
VETERAN
RECEIVING
SPECIFIED 
BENEFITS.—For purposes of subparagraph (A), 
the term ‘veteran receiving specified benefits’ 
means any veteran who is certified by the des-
ignated local agency as— 
‘‘(i) being a member of a family re-
ceiving assistance under a supplemental 
nutrition assistance program under the 
Food and Nutrition Act of 2008 for at 
least a 3-month period ending during the 
12-month period ending on the hiring date, 
or 
‘‘(ii) entitled to compensation for a 
service-connected disability, and— 
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‘‘(I) having a hiring date which is 
not more than 1 year after having 
been discharged or released from ac-
tive duty in the Armed Forces of the 
United States, or 
‘‘(II) having aggregate periods of 
unemployment during the 1-year pe-
riod ending on the hiring date which 
equal or exceed 6 months.’’. 
(c) CONFORMING AMENDMENTS.—Section 51 of the 
such Code is amended— 
(1) by striking ‘‘(d)(3)(A)(ii)’’ in paragraph (3) 
of subsection (b) and inserting ‘‘(d)(3)(C)(ii)’’, 
(2) by striking ‘‘For purposes of subparagraph 
(A)’’ in subparagraphs (D) and (E) of subsection 
(d)(3), as redesignated by subsection (b), and insert-
ing ‘‘For purposes of subparagraph (C)’’, and 
(3) by adding at the end of paragraph (13) of 
subsection (d), as amended by this Act the following 
new subparagraph: 
‘‘(E) PRE-SCREENING OF RECENTLY DIS-
CHARGED VETERANS.— 
‘‘(i) IN
GENERAL.—For purposes of 
subparagraph (A), the term ‘pre-screening 
notice’ shall include any documentation 
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provided to an individual by the Depart-
ment of Defense or the National Guard 
upon release or discharge from the Armed 
Forces or from service in the National 
Guard which includes information suffi-
cient to establish that such individual is a 
recently discharged veteran. 
‘‘(ii) ADDITIONAL CERTIFICATION NOT 
REQUIRED.—Subparagraph (A) shall be 
applied without regard to clause (ii)(II) 
thereof in the case of a recently discharged 
veteran who provides to the employer docu-
mentation described in clause (i).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
subsections (a), (b), and (c) shall apply to individuals 
whose hiring date (as defined in section 51(d)(11) of the 
Internal Revenue Code of 1986) is on or after the date 
of the enactment of this Act. 
(e) DEPARTMENT OF DEFENSE DOCUMENTATION.— 
(1) IN GENERAL.—The Department of Defense 
and the National Guard, as applicable, shall pro-
vide— 
(A) to each individual who is discharged or 
released from active duty in the Armed Forces 
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of the United States on or after the date of the 
enactment of this Act; and 
(B) to each member of the National Guard 
who is released from duty described in section 
51(d)(3)(B)(iii) of the Internal Revenue Code 
of 1986 (as added by this Act) on or after the 
date of the enactment of this Act; 
in addition to the documentation which, without re-
gard to this subsection, is provided at the time of 
such discharge or release, documentation described 
in paragraph (4). If the documentation which is pro-
vided without regard to this subsection at the time 
of the discharge or release described in the pre-
ceding sentence does not include information suffi-
cient to satisfy the requirements of section 
51(d)(13)(D)(i) of the Internal Revenue Code of 
1986 (as added by this Act), the Department of De-
fense or the National Guard, whichever is applicable, 
shall provide additional documentation which in-
cludes such information. 
(2) INFORMATIONAL
BRIEFING
AS
PART
OF 
PRESEPARATION COUNSELING.—In the case of an 
individual who is discharged or released from duty 
described in subparagraph (A) or (B) of paragraph 
(1) after the date of the enactment of this Act, the 
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Department of Defense or the National Guard, 
whichever is applicable, shall inform such individual, 
as a part of the individual preseparation counseling 
required by section 1142 of title 10, United States 
Code, of the credit for employment of recently dis-
charged veterans under section 51 of the Internal 
Revenue Code of 1986. 
(3) REQUEST FOR DOCUMENTATION.—The De-
partment of Defense or the National Guard, which-
ever is applicable, shall provide upon request the 
documentation required by paragraph (1) to any in-
dividual or a third party authorized by the individual 
who is discharged or released from duty described in 
subparagraph (A) or (B) of such paragraph during 
the 5-year period preceding and including the date 
of the enactment of this Act. 
(4) INSTRUCTIONS FOR USE OF WORK OPPOR-
TUNITY CREDIT.—The documentation described in 
this paragraph is a document which includes— 
(A) instructions for an individual to ensure 
treatment as a recently discharged veteran for 
purposes of section 51(d)(3)(B) of the Internal 
Revenue Code of 1986 (as added by this Act), 
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(B) instructions for employers detailing the 
use of the credit under such section with re-
spect to such individual, and 
(C) the dates during which the credit 
under such section is available. 
Such instructions shall be developed in collaboration 
with the Internal Revenue Service. 
SEC. 5. INCENTIVES TO HIRE HIGH-RISK YOUTHS. 
(a) IN GENERAL.—Subparagraph (A) of section 
51(d)(14) of the Internal Revenue Code of 1986 is amend-
ed— 
(1) by striking ‘‘or disconnected youth’’, and 
(2) by inserting ‘‘, or any high-risk youth who 
so begins work during 2009, 2010, 2011, 2012, 
2013, or 2014,’’ after ‘‘during 2009 or 2010’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Clause (ii) of section 51(d)(14)(B) of such 
Code is amended— 
(A) by striking ‘‘disconnected youth’’ and 
inserting ‘‘high-risk youth’’, and 
(B) by striking ‘‘DISCONNECTED YOUTH’’ 
in the heading thereof and inserting ‘‘HIGH- 
RISK YOUTH’’. 
(2) The heading for section 51(d)(14) of such 
Code is amended by striking ‘‘DISCONNECTED 
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YOUTH’’ in the heading thereof and inserting ‘‘HIGH- 
RISK YOUTH’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2010. 
Æ 
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