I 
112TH CONGRESS 
1ST SESSION H. R. 2995 
To amend the Internal Revenue Code of 1986 to provide tax incentives 
for hiring post 9-11 veterans. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 21, 2011 
Mr. KEATING 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 provide 
tax incentives for hiring post 9-11 veterans. 
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 ‘‘Post 9-11 GI Jobs 
Act of 2011’’. 
SEC. 2. FINDINGS. 
The Congress finds the following: 
(1) Veterans make heroic sacrifices to protect 
our country. 
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(2) The people of the United States greatly 
value military service and recognize the difficult 
challenges involved in adjusting to civilian life after 
wartime service in the Armed Forces. 
(3) Veterans from recent wars are dispropor-
tionately unemployed and underemployed. 
(4) Veterans age 18 to 24, who have served in 
the Armed Forces since September 11, 2001, had an 
unemployment rate of 20.9 percent in 2010. 
SEC. 3. INCREASE IN WORK OPPORTUNITY TAX CREDIT 
FOR HIRING VETERANS. 
(a) IN GENERAL.—Subsection (d) of section 51 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new paragraph: 
‘‘(15) CREDIT ALLOWED FOR POST 9-11 VET-
ERANS IN 2011 THROUGH 2014.— 
‘‘(A) IN GENERAL.—Any post 9-11 veteran 
who begins work for the employer after the date 
of the enactment of this paragraph shall be 
treated as a member of a targeted group for 
purposes of this subpart. 
‘‘(B) INCREASE IN WAGES TAKEN INTO AC-
COUNT.—For purposes of this paragraph, in 
the case of a post 9-11 veteran, subsection 
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(b)(3) shall be applied by substituting ‘$8,000’ 
for ‘$6,000’. 
‘‘(C) POST 9-11 VETERAN.—For purposes 
of this paragraph, the term ‘post 9-11 veteran’ 
means any veteran (as defined in paragraph 
(3)(B), determined without regard to clause (ii) 
thereof) who is certified by the designated local 
agency as having been discharged or released 
from active duty in the Armed Forces at any 
time after September 11, 2001. 
‘‘(D) TERMINATION.—For purposes of this 
paragraph, subsection (c)(4)(B) shall be applied 
by substituting ‘December 31, 2014’ for ‘De-
cember 31, 2011’.’’. 
(b) INCREASE IN CREDIT FOR OTHER VETERANS.— 
Paragraph (3) of section 51(b) of such Code is amended 
to read as follows: 
‘‘(3) LIMITATION ON WAGES PER YEAR TAKEN 
INTO ACCOUNT.—The amount of the qualified first- 
year wages which may be taken into account with re-
spect to any individual shall not exceed— 
‘‘(A) except as provided in subparagraph 
(B) or (C), $6,000 per year, 
‘‘(B) in the case of any individual who is 
a qualified veteran by reason of subsection 
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(d)(3)(A)(ii), $14,000 per year for taxable years 
ending before January 1, 2015, and $12,000 
per year thereafter, and 
‘‘(C) in the case of any individual who is 
a qualified veteran other than by reason of sub-
section (d)(3)(A)(ii) or being described in sub-
section (d)(15), $7,500 per year for taxable 
years ending before January 1, 2015.’’. 
(c) STUDY REGARDING UNEMPLOYMENT COMPENSA-
TION OF VETERANS.—The Secretary of Veterans Affairs 
shall conduct a study that examines the receipt of unem-
ployment compensation by unemployed Post 9-11 veterans 
and examines any impediment that may prevent access to 
Post 9-11 veterans seeking unemployment compensation. 
Not later than 180 days after the date of the enactment 
of this Act, the Secretary shall submit the results of the 
study to Congress and shall include with such submission 
recommendations (if any) for expanding unemployment 
compensation to veterans. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals who begin work for 
the employer after the date of the enactment of this Act. 
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SEC. 4. DEDUCTION FOR INCREASED JOB TRAINING FOR 
POST 9-11 VETERANS. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter I of the Internal Revenue Code of 1986 is amended 
by adding at the end the following new section: 
‘‘SEC. 200. INCREASED JOB TRAINING FOR POST 9-11 VET-
ERANS. 
‘‘(a) ALLOWANCE OF DEDUCTION.—There shall be 
allowed as a deduction the qualified job training expenses. 
‘‘(b) LIMITATION.—The amount taken into account 
as qualified job training expenses under subsection (a) for 
an employee for a taxable year shall not exceed $1,000. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED
JOB
TRAINING
EXPENSES.— 
The term ‘qualified job training expenses’ means 
amounts paid or incurred by an employer for a tax-
able year to provide training to post 9-11 veterans 
in the area of green jobs or sustainable manufac-
turing. Training provided under the preceding sen-
tence shall ensure that post 9-11 veterans have the 
same level of training and seniority as their non-vet-
eran peers. 
‘‘(2) VETERAN.—The term ‘post 9-11 veteran’ 
means any individual who after September 11, 
2001— 
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‘‘(A) served on active duty (other than ac-
tive duty for training) in the Armed Forces of 
the United States or full-time National Guard 
duty for a period of more than 180 days, or 
‘‘(B) was discharged or released from ac-
tive duty in the Armed Forces of the United 
States for a service-connected disability. 
‘‘(3) GREEN JOB.—The term ‘green job’ means 
a job directly— 
‘‘(A) improving the energy efficiency of 
housing for elderly and low-income people, 
‘‘(B) building energy-efficient ‘green’ hous-
ing, 
‘‘(C) assisting with the design and deploy-
ment of smart grid technology, 
‘‘(D) assisting with electric power trans-
mission systems, including upgrading and 
reconductoring, 
‘‘(E) assisting with recycling and waste re-
duction, 
‘‘(F) assisting in the implementation of 
sustainable agriculture and farming, 
‘‘(G) repairing, renovating, or rehabili-
tating existing infrastructure or facility, includ-
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ing rail, mass transportation, ports, schools and 
hospitals, 
‘‘(H) improving recreational trails, 
‘‘(I) transforming military bases affected 
by the Base Realignment and Closure process 
(BRAC) to green the space, 
‘‘(J) assisting with reforestation, 
‘‘(K) assisting with renewable resource en-
hancement, 
‘‘(L) assisting in emergency operations, 
such as disaster prevention and relief, and 
‘‘(M) assisting with water and energy con-
servation. 
‘‘(4) 
SUSTAINABLE
MANUFACTURING.—The 
term ‘sustainable manufacturing’ has the meaning 
specified by the Secretary of Commerce. 
‘‘(d) TERMINATION.—This section shall not apply to 
amounts paid or incurred after December 31, 2014.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part VI of subchapter B of such chapter is amended 
by adding at the end the following new item: 
‘‘Sec. 200. Increased job training for post 9-11 veterans.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act. 
Æ 
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