I 
116TH CONGRESS 
1ST SESSION H. R. 3992 
To amend the Internal Revenue Code of 1986 to include individuals receiving 
Social Security Disability Insurance benefits under the work opportunity 
credit, increase the work opportunity credit for vocational rehabilitation 
referrals, qualified SSI recipients, and qualified SSDI recipients, expand 
the disabled access credit, and enhance the deduction for expenditures 
to remove architectural and transportation barriers to the handicapped 
and elderly. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 25, 2019 
Mr. HARDER of California (for himself and Mr. FITZPATRICK) 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 include 
individuals receiving Social Security Disability Insurance 
benefits under the work opportunity credit, increase the 
work opportunity credit for vocational rehabilitation re-
ferrals, qualified SSI recipients, and qualified SSDI re-
cipients, expand the disabled access credit, and enhance 
the deduction for expenditures to remove architectural 
and transportation barriers to the handicapped and el-
derly. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Disability Employment 
Incentive Act’’. 
SEC. 2. EXPANSION OF WORK OPPORTUNITY CREDIT TO IN-
CLUDE INDIVIDUALS RECEIVING SOCIAL SE-
CURITY DISABILITY INSURANCE BENEFITS. 
(a) IN GENERAL.—Subsection (d) of section 51 of the 
Internal Revenue Code of 1986 is amended— 
(1) in paragraph (1)— 
(A) in subparagraph (I), by striking ‘‘or’’ 
at the end, 
(B) in subparagraph (J), by striking the 
period at the end and inserting ‘‘, or’’, and 
(C) by adding at the end the following new 
subparagraph: 
‘‘(K) a qualified SSDI recipient.’’, and 
(2) by adding at the end the following new 
paragraph: 
‘‘(16) QUALIFIED SSDI RECIPIENT.—The term 
‘qualified SSDI recipient’ means any individual who 
is certified by the designated local agency as receiv-
ing disability insurance benefits under section 223 of 
the Social Security Act (42 U.S.C. 423) for any 
month ending within the 60-day period ending on 
the hiring date.’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2019. 
SEC. 3. ENHANCEMENT OF WORK OPPORTUNITY CREDIT 
FOR VOCATIONAL REHABILITATION REFER-
RALS, 
QUALIFIED 
SSI 
RECIPIENTS, 
AND 
QUALIFIED SSDI RECIPIENTS. 
(a) IN GENERAL.—Section 51 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by redesignating subsections (f) through (k) 
as subsections (g) through (l), respectively, and 
(2) by inserting after subsection (e) the fol-
lowing new subsection: 
‘‘(f) CREDIT FOR SECOND-YEAR WAGES FOR EM-
PLOYMENT
OF VOCATIONAL REHABILITATION REFER-
RALS, QUALIFIED SSI RECIPIENTS, AND QUALIFIED 
SSDI RECIPIENTS.— 
‘‘(1) IN
GENERAL.—With respect to employ-
ment of a vocational rehabilitation referral, a quali-
fied SSI recipient, or a qualified SSDI recipient— 
‘‘(A) the amount of the work opportunity 
credit determined under this section for the tax-
able year shall include 20 percent of the quali-
fied second-year wages for such year, and 
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‘‘(B) in lieu of applying subsection (b)(3), 
the amount of the qualified first-year wages, 
and the amount of qualified second-year wages, 
which may be taken into account with respect 
to such referral or recipient shall not exceed 
$12,500 per year. 
‘‘(2) QUALIFIED
SECOND-YEAR
WAGES.—For 
purposes of this subsection, the term ‘qualified sec-
ond-year wages’ means qualified wages— 
‘‘(A) which are paid to a vocational reha-
bilitation referral, a qualified SSI recipient, or 
a qualified SSDI recipient, and 
‘‘(B) which are attributable to service ren-
dered during the 1-year period beginning on the 
day after the last day of the 1-year period with 
respect to such referral or recipient determined 
under subsection (b)(2). 
‘‘(3) SPECIAL RULES FOR AGRICULTURAL AND 
RAILWAY LABOR.—If such referral or recipient is an 
employee to whom subparagraph (A) or (B) of sub-
section (i)(1) applies, rules similar to the rules of 
such subparagraphs shall apply except that— 
‘‘(A) such subparagraph (A) shall be ap-
plied by substituting ‘$12,500’ for ‘$6,000’, and 
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‘‘(B) such subparagraph (B) shall be ap-
plied by substituting ‘$1,041.67’ for ‘$500’.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 51 of the Internal Revenue Code of 
1986, as amended by subsection (a), is amended— 
(A) in subsection (c)(1), by striking ‘‘sub-
section 
(h)(2)’’ 
and 
inserting 
‘‘subsection 
(i)(2)’’, 
(B) in subsection (e)(3), by striking ‘‘sub-
section 
(h)(1)’’ 
and 
inserting 
‘‘subsection 
(i)(1)’’, and 
(C) in subsection (g)(2), by striking ‘‘sub-
section 
(h)(1)’’ 
and 
inserting 
‘‘subsection 
(i)(1)’’. 
(2) Section 45A of such Code is amended— 
(A) in subsection (b)(1)(B), by inserting 
‘‘or (f)(1)(A)’’ after ‘‘subsection (e)(1)(A)’’, 
(B) in subsection (c)(5)(A), by striking 
‘‘section 
51(i)(1)’’ 
and 
inserting 
‘‘section 
51(j)(1)’’, and 
(C) in subsection (e)(3), by striking ‘‘sec-
tion 51(k)’’ and inserting ‘‘section 51(l)’’. 
(3) Section 45S(h)(2) of such Code is amended 
by striking ‘‘section 51(j)’’ and inserting ‘‘section 
51(k)’’. 
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(4) Section 1396(d)(2)(A) of such Code is 
amended by striking ‘‘section 51(i)(1)’’ and inserting 
‘‘section 51(j)(1)’’. 
(5) Section 1397(c) of such Code is amended by 
striking ‘‘section 51(k)’’ and inserting ‘‘section 
51(l)’’. 
(6) Section 3111(e)(3)(B) of such Code is 
amended by striking ‘‘subsection (i)(3)(A)’’ and in-
serting ‘‘subsection (j)(3)(A)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2019. 
SEC. 4. EXPANSION OF DISABLED ACCESS CREDIT. 
(a) ELIGIBLE ACCESS EXPENDITURES.—Subsection 
(a) of section 44 of the Internal Revenue Code of 1986 
is amended by striking ‘‘$10,250’’ and inserting 
‘‘$20,250’’. 
(b) ELIGIBLE SMALL BUSINESS.—Subsection (b)(1) 
of section 44 of the Internal Revenue Code of 1986 is 
amended— 
(1) 
in 
subparagraph 
(A), 
by 
striking 
‘‘$1,000,000’’ and inserting ‘‘$3,000,000’’, and 
(2) in subparagraph (B), by striking ‘‘30 full- 
time employees’’ and inserting ‘‘60 full-time employ-
ees’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
SEC. 5. EXPANSION OF DEDUCTION FOR EXPENDITURES TO 
REMOVE ARCHITECTURAL AND TRANSPOR-
TATION BARRIERS TO THE HANDICAPPED 
AND ELDERLY. 
(a) 
INCLUSION
OF
IMPROVEMENTS
IN 
ACCESSABILITY
TO
INTERNET
AND
TELECOMMUNI-
CATIONS OPERATIONS.—Subsection (b) of section 190 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following: 
‘‘(4) 
INCLUSION
OF
IMPROVEMENTS
IN 
ACCESSABILITY TO INTERNET AND TELECOMMUNI-
CATIONS OPERATIONS.—The term ‘architectural and 
transportation barrier removal expenses’ shall in-
clude an expenditure for the purpose of improving 
accessibility for handicapped and elderly individuals 
to any internet or telecommunications services pro-
vided within any facility or public transportation ve-
hicle owned or leased by the taxpayer for use in con-
nection with their trade or business.’’. 
(b) 
INCREASE
IN
DEDUCTION
LIMITATION 
AMOUNT.—Subsection (c) of section 190 of the Internal 
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Revenue Code of 1986 is amended by striking ‘‘$15,000’’ 
and inserting ‘‘$30,000’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
Æ 
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