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‘‘(C) such other injuries or conditions as 
the Secretary of Defense has specified under 
section 2(b)(2) of the War on Terror Wounded 
Heroes’ Bill of Rights Act. 
‘‘(3) HIRING DATE.—The term ‘hiring date’ has 
the meaning given such term by section 51(d). 
‘‘(d) CERTAIN RULES TO APPLY.—Rules similar to 
the rules of section 52, and subsections (d)(11), (f), (g), 
(i) (as in effect on the day before the date of the enact-
ment of the Taxpayer Relief Act of 1997), (j), and (k) 
of section 51, shall apply for purposes of this section.’’. 
(b) CREDIT TO BE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code is 
amended by striking ‘‘and’’ at the end of paragraph (29), 
by striking the period at the end of paragraph (30) and 
inserting ‘‘, plus’’, and by adding at the end the following 
new paragraph: 
‘‘(31) the War on Terror Wounded Hero em-
ployment credit determined under section 45N(a).’’. 
(c) TECHNICAL AMENDMENTS.— 
(1) Clause (iii) of section 41(b)(2)(D) of such 
Code is amended to read as follows: 
‘‘(iii) EXCLUSION
FOR
WAGES
TO 
WHICH
EMPLOYMENT
CREDITS
APPLY.— 
The term ‘wages’ shall not include any 
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amount taken into account in determining 
the credit under section 45N(a) or 51(a).’’. 
(2) Subparagraph (B) of section 45A(b)(1) of 
such Code is amended to read as follows: 
‘‘(B) COORDINATION
WITH
OTHER
EM-
PLOYMENT
CREDITS.—The 
term 
‘qualified 
wages’ shall not include wages attributable to 
service rendered during the 1-year period begin-
ning with the day the individual begins work for 
the employer if any portion of such wages is 
taken into account in determining the credit 
under section 45N or 51.’’. 
(3) Subsection (a) of section 280C of such Code 
is amended by inserting ‘‘45N(a),’’ after ‘‘45A(a),’’. 
(4) Paragraph (3) of section 1396(c) of such 
Code is amended to read as follows: 
‘‘(3) COORDINATION
WITH
OTHER
EMPLOY-
MENT CREDITS.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
wages’ shall not include wages taken into ac-
count in determining the credit under section 
45N or 51. 
‘‘(B) COORDINATION
WITH
PARAGRAPH 
(2).—The $15,000 amount in paragraph (2) 
shall be reduced for any calendar year by the 
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amount of wages paid or incurred during such 
year which are taken into account in deter-
mining the credits under sections 45N and 
51.’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45N. Credit for employers hiring War on Terror Wounded Heroes.’’. 
(e) 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. 
Æ 
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