I 
114TH CONGRESS 
1ST SESSION H. R. 3003 
To amend the Internal Revenue Code of 1986 to allow the work opportunity 
credit for hiring individuals who are veterans or members of the Ready 
Reserve or National Guard, to make permanent the work opportunity 
credit, and to expand and make permanent the employer wage credit 
for employees who are active duty members of the uniformed services. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 9, 2015 
Mrs. BUSTOS (for herself, Mrs. KIRKPATRICK, Ms. KELLY of Illinois, Ms. 
EDWARDS, and Mr. QUIGLEY) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow the 
work opportunity credit for hiring individuals who are 
veterans or members of the Ready Reserve or National 
Guard, to make permanent the work opportunity credit, 
and to expand and make permanent the employer wage 
credit for employees who are active duty members of 
the uniformed services. 
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 ‘‘Jobs for Heroes Act’’. 
VerDate Sep 11 2014 
15:54 Jul 11, 2015
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3003.IH
H3003
mstockstill on DSK4VPTVN1PROD with BILLS
SEC. 2. WORK OPPORTUNITY CREDIT FOR HIRING VET-
ERANS AND MEMBERS OF READY RESERVE 
OR NATIONAL GUARD. 
(a) EXPANSION OF VETERANS ELIGIBLE FOR CRED-
IT.— 
(1) IN GENERAL.—Section 51(d)(3) of the In-
ternal Revenue Code of 1986 is amended to read as 
follows: 
‘‘(3) QUALIFIED VETERAN.—The term ‘quali-
fied veteran’ means any individual who is certified 
by the designated local agency as— 
‘‘(A)(i) having served on active duty (other 
than active duty for training) in the Armed 
Forces of the United States for a period of 
more than 180 days, or 
‘‘(ii) having been discharged or released 
from active duty in the Armed Forces of the 
United States for a service-connected disability, 
and 
‘‘(B) not having any day during the 60-day 
period ending on the hiring date which was a 
day of extended active duty in the Armed 
Forces of the United States. 
For purposes of subparagraph (B), the term ‘ex-
tended active duty’ means a period of more than 90 
VerDate Sep 11 2014 
15:54 Jul 11, 2015
Jkt 049200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3003.IH
H3003
mstockstill on DSK4VPTVN1PROD with BILLS
days during which the individual was on active duty 
(other than active duty for training).’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 51(b) of such Code is amended 
by adding at the end the following new para-
graphs: 
‘‘(4) CERTAIN VETERANS.— 
‘‘(A) A veteran is described in this sub-
paragraph if such veteran is certified by the 
designated local agency as— 
‘‘(i) entitled to compensation for a 
service-connected disability, and 
‘‘(ii) having a hiring date which is not 
more than 1 year after having been dis-
charged or released from active duty in the 
Armed Forces of the United States. 
‘‘(B) A veteran is described in this sub-
paragraph if such veteran is certified by the 
designated local agency as having aggregate pe-
riods of unemployment during the 1-year period 
ending on the hiring date which equal or exceed 
6 months. 
‘‘(C) A veteran is described in this sub-
paragraph if such veteran is certified by the 
designated local agency as— 
VerDate Sep 11 2014 
15:54 Jul 11, 2015
Jkt 049200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H3003.IH
H3003
mstockstill on DSK4VPTVN1PROD with BILLS
‘‘(i) entitled to compensation for a 
service-connected disability, and 
‘‘(ii) having aggregate periods of un-
employment during the 1-year period end-
ing on the hiring date which equal or ex-
ceed 6 months. 
‘‘(5) SERVICE-CONNECTED; COMPENSATION.— 
For purposes of paragraph (4), the terms ‘com-
pensation’ and ‘service-connected’ have the meanings 
given such terms under section 101 of title 38, 
United States Code.’’. 
(B) Section 51(b)(3) of such Code is 
amended— 
(i) 
by 
striking 
‘‘subsection 
(d)(3)(A)(ii)(I)’’ and inserting ‘‘paragraph 
(4)(A)’’, 
(ii) 
by 
striking 
‘‘subsection 
(d)(3)(A)(iv)’’ and inserting ‘‘paragraph 
(4)(B)’’, and 
(iii) 
by 
striking 
‘‘subsection 
(d)(3)(A)(ii)(II)’’ and inserting ‘‘paragraph 
(4)(C)’’. 
(b) APPLICATION
OF CREDIT
TO MEMBERS
OF 
READY RESERVE AND NATIONAL GUARD.— 
VerDate Sep 11 2014 
15:54 Jul 11, 2015
Jkt 049200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H3003.IH
H3003
mstockstill on DSK4VPTVN1PROD with BILLS
(1) IN
GENERAL.—Section 51(d)(1) of such 
Code is amended by striking ‘‘or’’ at the end of sub-
paragraph (H), by striking the period at the end of 
subparagraph (I) and inserting ‘‘, or’’, and by add-
ing at the end the following new subparagraph: 
‘‘(J) a qualified member of the Ready Re-
serve or National Guard.’’. 
(2) QUALIFIED MEMBER OF THE READY RE-
SERVE OR NATIONAL GUARD.—Section 51(d) of such 
Code is amended by striking paragraph (14), by re-
designating paragraphs (11), (12), and (13) as para-
graphs (12), (13), and (14), respectively, and by in-
serting after paragraph (10) the following new para-
graph: 
‘‘(11) QUALIFIED MEMBER OF THE READY RE-
SERVE OR NATIONAL GUARD.—The term ‘qualified 
member of the Ready Reserve or National Guard’ 
means any individual who is certified by the des-
ignated local agency as being a member of— 
‘‘(A) the Ready Reserve (as described in 
section 10142 of title 10, United States Code), 
or 
‘‘(B) the National Guard (as defined in 
section 101(c)(1) of such title 10).’’. 
VerDate Sep 11 2014 
15:54 Jul 11, 2015
Jkt 049200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H3003.IH
H3003
mstockstill on DSK4VPTVN1PROD with BILLS
(c) 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. 
SEC. 3. WORK OPPORTUNITY CREDIT MADE PERMANENT. 
(a) IN GENERAL.—Section 51(c) of the Internal Rev-
enue Code of 1986 is amended by striking paragraphs (4) 
and (5). 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2015. 
SEC. 4. EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO 
ARE ACTIVE DUTY MEMBERS OF THE UNI-
FORMED SERVICES EXPANDED AND MADE 
PERMANENT. 
(a) CREDIT ALLOWABLE TO ALL EMPLOYERS WITH-
OUT REGARD TO SIZE.— 
(1) IN GENERAL.—Section 45P(b)(3)(A) of the 
Internal Revenue Code of 1986 is amended by strik-
ing ‘‘any employer which’’ and all that follows 
through ‘‘under a written plan’’ and inserting ‘‘any 
employer which, under a written plan’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Subsections (a) and (b)(3)(A) of sec-
tion 45P of such Code are each amended by 
VerDate Sep 11 2014 
15:54 Jul 11, 2015
Jkt 049200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H3003.IH
H3003
mstockstill on DSK4VPTVN1PROD with BILLS
striking ‘‘eligible small business employer’’ and 
inserting ‘‘eligible employer’’. 
(B) Section 45P(b)(3) of such Code is 
amended by striking ‘‘ELIGIBLE SMALL BUSI-
NESS EMPLOYER’’ in the heading thereof and 
inserting ‘‘ELIGIBLE EMPLOYER’’. 
(b) CREDIT MADE PERMANENT.—Section 45P of 
such Code is amended by striking subsection (f). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to payments made after December 
31, 2015. 
Æ 
VerDate Sep 11 2014 
15:54 Jul 11, 2015
Jkt 049200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6301
E:\BILLS\H3003.IH
H3003
mstockstill on DSK4VPTVN1PROD with BILLS