I 
112TH CONGRESS 
1ST SESSION H. R. 1663 
To amend the Internal Revenue Code of 1986 to temporarily provide the 
work opportunity tax credit for small businesses hiring unemployed indi-
viduals. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 15, 2011 
Mr. WEST (for himself, Mr. WALSH of Illinois, Ms. RICHARDSON, and Ms. 
ROS-LEHTINEN) 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 temporarily 
provide the work opportunity tax credit for small busi-
nesses hiring unemployed individuals. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. WORK OPPORTUNITY TAX CREDIT FOR SMALL 
BUSINESSES HIRING UNEMPLOYED INDIVID-
UALS. 
(a) IN GENERAL.—Section 51 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
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‘‘(l) TEMPORARY CREDIT FOR UNEMPLOYED INDI-
VIDUALS HIRED BY SMALL BUSINESSES.— 
‘‘(1) IN GENERAL.—In the case of an employer 
which is a specified small business— 
‘‘(A) any specified unemployed individual 
shall be treated as a member of a targeted 
group for purposes of this section, and 
‘‘(B) in the case of a high unemployment 
zone individual, subsection (b)(3) shall be ap-
plied by substituting ‘$12,000’ for ‘$6,000’. 
‘‘(2) SPECIFIED
SMALL
BUSINESS.—For pur-
poses of this subsection, the term ‘specified small 
business’ means, with respect to any taxable year, 
any employer— 
‘‘(A) whose gross receipts for the preceding 
taxable year did not exceed $20,000,000, or 
‘‘(B) who is an eligible employer (as de-
fined in section 408(p)(2)(C)(i)(I)) for such 
taxable year. 
‘‘(3) SPECIFIED
UNEMPLOYED
INDIVIDUAL.— 
For purposes of this subsection, the term ‘specified 
unemployed individual’ means any individual who is 
certified by the designated local agency as being in 
receipt of unemployment compensation under State 
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or Federal law for not less than 4 weeks during the 
1-year period ending on the hiring date. 
‘‘(4) 
HIGH
UNEMPLOYMENT
ZONE
INDI-
VIDUAL.—For purposes of this subsection— 
‘‘(A) IN GENERAL.—The term ‘high unem-
ployment zone individual’ means any specified 
unemployed individual who is certified by the 
designated local agency as having his principal 
place of abode in a high unemployment zone. 
‘‘(B) HIGH UNEMPLOYMENT ZONE.— 
‘‘(i) IN
GENERAL.—The term ‘high 
unemployment zone’ means any county if 
the unemployment rate in such county ex-
ceeds the greater of— 
‘‘(I) 4 percent, and 
‘‘(II) the national unemployment 
rate. 
‘‘(ii) DETERMINATION OF UNEMPLOY-
MENT
RATES.—Determinations 
under 
clause (i) shall be made by the Secretary, 
after consultation with the Secretary of 
Labor, on the basis of the most recent 
available data. Such determinations shall 
be made with respect to each calendar year 
for which this subsection applies and the 
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Secretary shall make the list of high unem-
ployment zones with respect to each such 
calendar year publicly available not later 
than the beginning of the calendar year for 
which the list applies. 
‘‘(5) TERMINATION.—This subsection shall not 
apply with respect to any individual who begins work 
for the employer after December 31, 2013.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply with respect to individuals who 
begin work for the employer after December 31, 2011. 
Æ 
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