employer for any taxable year is an amount equal to the 
lesser of— 
‘‘(1) the wages (as defined in subsection (c) of 
section 51) paid or incurred by an employer for serv-
ices performed by an employee while such employee 
is a qualified employee, and 
‘‘(2) $3,000. 
‘‘(b) QUALIFIED EMPLOYEE.—For purposes of this 
section, the term ‘qualified employee’ means an any em-
ployee of an employer if the employee— 
‘‘(1) is a disconnected youth (as defined in 
clause (ii) of section 51(d)(14)(B), except that sub-
clause (I) of such clause shall be applied by sub-
stituting ‘22’ for ‘25’), and 
‘‘(2) begins work for the employer after the 
date of enactment of this section. 
‘‘(c) TERMINATION.—This section shall not apply to 
taxable years beginning after December 31, 2013.’’. 
(b) INCLUSION IN CURRENT YEAR BUSINESS CRED-
IT.—Section 38(b) of such Code is amended by striking 
‘‘plus’’ and inserting a comma at the end of paragraph 
(35), by striking the period and inserting ‘‘, plus’’ at the 
end of paragraph (36), and by adding at the end the fol-
lowing new paragraph: 
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‘‘(37) the disconnected youth employment credit 
determined under section 45S.’’. 
(c) TABLE OF SECTIONS.—The table of sections for 
subpart D of part IV of subchapter A of chapter 1 of such 
Code is amended by adding after the item relating to sec-
tion 45Q the following new item: 
‘‘Sec. 45S. Disconnected youth employment credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2011. 
TITLE 
III—PREFERENCE 
FOR 
YOUTH EMPLOYMENT IN FED-
ERAL JOBS AND IN THE PER-
FORMANCE 
OF 
FEDERAL 
CONTRACTS 
SEC. 301. PREFERENCE FOR HIRING YOUTH PARK AND 
FORESTRY WORKERS. 
The Secretary of the Interior shall give preference to 
individuals that have attained age 16 but not age 22 for 
jobs that provide services that are determined by the Sec-
retary to be integral to the operations of Federal public 
lands and parks. 
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SEC. 302. PREFERENCE FOR FEDERAL CONTRACTS WITH 
EMPLOYERS OFFERING YOUTH APPRENTICE-
SHIPS. 
(a) IN GENERAL.—Notwithstanding title III of the 
Federal Property and Administrative Services Act of 1949 
(41 U.S.C. 251 et seq.), in evaluating a bid or proposal 
for a contract for the procurement of goods or services, 
a contracting officer of an executive agency may give pref-
erence to an employer for a contract for the procurement 
of goods or services by the Federal Government if the head 
of the executive agency determines that— 
(1) the employer will employ, in a program of 
apprenticeship and in the performance of the con-
tract, individuals who— 
(A) are disconnected youth (as defined in 
section 51(d)(14)(B)(ii) of the Internal Revenue 
Code of 1986, except that subclause (I) of such 
section shall be applied by substituting ‘‘22’’ for 
‘‘25’’) on the date on which the contract is en-
tered into; and 
(B) are domiciled in communities with 
high unemployment; and 
(2) the funds made available for such contract 
are appropriated for fiscal year 2012 under the au-
thority of a law enacted to create jobs in the area 
of— 
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(A) infrastructure; 
(B) transportation; or 
(C) green energy. 
(b) MINIMUM REQUIREMENT.—At least 5 percent of 
the total amount of funds appropriated under the author-
ity of a law described under subsection (a)(2) shall be re-
served for contracts with respect to which employers are 
given preference under subsection (a). 
Æ 
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