I 
119TH CONGRESS 
1ST SESSION H. R. 1914 
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 
MARCH 6, 2025 
Ms. CROCKETT (for herself, Mr. EDWARDS, Ms. CHU, and Mr. MOSKOWITZ) 
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 an 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 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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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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