I 
118TH CONGRESS 
2D SESSION H. R. 10423 
To amend the Internal Revenue Code of 1986 to allow the work opportunity 
tax credit for hiring displaced disaster victims. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 16, 2024 
Ms. CROCKETT (for herself, Mr. MOSKOWITZ, and Mr. EDWARDS) 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 the 
work opportunity tax credit for hiring displaced disaster 
victims. 
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 ‘‘Helping Increase 
Realtime Employment for Communities Recovering from 
Emergency Disasters for Interim Time Act’’ or as the 
‘‘HIRE CREDIT Act’’. 
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SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR HIRING DIS-
PLACED DISASTER VICTIMS. 
(a) IN GENERAL.—Section 51(d) of the Internal Rev-
enue Code of 1986 is amended by striking ‘‘or’’ at the 
end of subparagraph (I), by striking the period at the end 
of subparagraph (J) and inserting ‘‘, or’’, and by adding 
at the end the following new subparagraph: 
‘‘(K) a displaced disaster victim.’’. 
(b) DISPLACED DISASTER VICTIM.—Section 51(d) of 
such Code is amended by adding at the end the following 
new paragraph: 
‘‘(16) DISPLACED DISASTER VICTIM.— 
‘‘(A) IN GENERAL.—The term ‘displaced 
disaster victim’ means any individual who is 
certified by the designated local agency— 
‘‘(i) as having a principal residence 
(as defined in section 1033(h)(4)) in a 
qualified disaster zone which was rendered 
uninhabitable as a result of the qualified 
disaster with respect to such qualified dis-
aster zone, 
‘‘(ii) as being employed (immediately 
prior to the incident period with respect to 
such qualified disaster) at a location in 
such qualified disaster zone which was ren-
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dered inoperable as a result of such quali-
fied disaster, and 
‘‘(iii) as being in a period of unem-
ployment. 
‘‘(B) TEMPORARY STATUS.—The term ‘dis-
placed disaster victim’ shall not include any in-
dividual unless the hiring date with respect to 
such individual is before the date which is 1 
year after the last day of the incident period 
with respect to the qualified disaster referred to 
in subparagraph (A). 
‘‘(C) EXCLUSION OF FULL-TIME EMPLOY-
MENT
OUTSIDE
OF
QUALIFIED
DISASTER 
ZONE.—If the principal place of employment by 
the taxpayer of any displaced disaster victim is 
outside of the qualified disaster zone with re-
spect to such individual, the term ‘qualified 
wages’ shall not include any amount paid or in-
curred by such employer as compensation for 
the services of such individual with respect to 
any calendar week if such individual provided 
30 or more hours of services to such employer 
during such week. 
‘‘(D) QUALIFIED
DISASTER
ZONE.—The 
term ‘qualified disaster zone’ means any area— 
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‘‘(i) with respect to which a major dis-
aster was declared, on or after January 1, 
2024, by the President under section 401 
of the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act, and 
‘‘(ii) which was determined by the 
President, on or after January 1, 2024, to 
warrant individual or individual and public 
assistance from the Federal Government 
under the Robert T. Stafford Disaster Re-
lief and Emergency Assistance Act by rea-
son of the qualified disaster with respect to 
such disaster area. 
‘‘(E) QUALIFIED
DISASTER.—The term 
‘qualified disaster’ means, with respect to any 
qualified disaster zone, the disaster by reason of 
which a major disaster was declared with re-
spect to such area. 
‘‘(F) INCIDENT PERIOD.—The term ‘inci-
dent period’ means, with respect to any quali-
fied disaster, the period specified by the Federal 
Emergency Management Agency as the period 
during which such disaster occurred (except 
that for purposes of this paragraph such period 
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shall not be treated as beginning before Janu-
ary 1, 2024).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals who begin work for 
the employer on or after January 1, 2024. 
(d) TRANSITION RULES.—In the case of any qualified 
disaster the incident period of which ends before the date 
of the enactment of this Act— 
(1) section 51(d)(16)(B) of the Internal Rev-
enue Code of 1986 shall be applied by substituting 
‘‘the date of the enactment of this Act’’ for ‘‘the last 
day’’ and all that follows, and 
(2) in the case of an individual who begins work 
for the employer before the date of the enactment of 
this Act, section 51(d)(15)(A)(iii) shall be deter-
mined with respect to the period before the date on 
which such individual so begins such work. 
Æ 
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