I 
117TH CONGRESS 
1ST SESSION H. R. 2963 
To amend the Internal Revenue Code of 1986 to extend the work opportunity 
credit for hiring veterans, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 4, 2021 
Ms. BROWNLEY 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 extend 
the work opportunity credit for hiring veterans, and for 
other purposes. 
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 ‘‘VOW to Hire Heroes 
Extension Act of 2021’’. 
SEC. 2. EXTENSION OF WORK OPPORTUNITY CREDIT FOR 
VETERANS. 
(a) IN GENERAL.—Section 51(c) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
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following: ‘‘The preceding sentence shall not apply in the 
case of amounts paid or incurred to a qualified veteran.’’. 
(b) EFFECTIVE DATE.—The amendment 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. SIMPLIFIED CERTIFICATION OF VETERAN STATUS. 
(a) IN GENERAL.—Subparagraph (D) of section 
51(d)(13) of the Internal Revenue Code of 1986 is amend-
ed to read as follows: 
‘‘(D) PRE-SCREENING OF QUALIFIED VET-
ERANS.— 
‘‘(i) IN GENERAL.—Subparagraph (A) 
shall be applied without regard to sub-
clause (II) of clause (ii) thereof in the case 
of an individual seeking treatment as a 
qualified veteran with respect to whom the 
pre-screening notice contains— 
‘‘(I) qualified veteran status doc-
umentation, 
‘‘(II) qualified proof of unemploy-
ment compensation, and 
‘‘(III) an affidavit furnished by 
the individual stating, under penalty 
of perjury, that the information pro-
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vided under subclauses (I) and (II) is 
true. 
‘‘(ii) QUALIFIED
VETERAN
STATUS 
DOCUMENTATION.—For purposes of clause 
(i), the term ‘qualified veteran status docu-
mentation’ means any documentation pro-
vided to an individual by the Department 
of Defense or the National Guard upon re-
lease or discharge from the Armed Forces 
which includes information sufficient to es-
tablish that such individual is a veteran. 
‘‘(iii) QUALIFIED
PROOF
OF
UNEM-
PLOYMENT COMPENSATION.—For purposes 
of clause (i), the term ‘qualified proof of 
unemployment compensation’ means, with 
respect to an individual, checks or other 
proof of receipt of payment of unemploy-
ment compensation to such individual for 
periods aggregating not less than 4 weeks 
(in the case of an individual seeking treat-
ment under paragraph (3)(A)(iii)), or not 
less than 6 months (in the case of an indi-
vidual seeking treatment under clause 
(ii)(II) or (iv) of paragraph (3)(A)), during 
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the 1-year period ending on the hiring 
date.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to individuals who begin work for 
the employer after the date of the enactment of this Act. 
SEC. 4. CREDIT MADE AVAILABLE AGAINST PAYROLL 
TAXES IN CERTAIN CIRCUMSTANCES. 
(a) IN GENERAL.—Section 52(c) of the Internal Rev-
enue Code of 1986 is amended— 
(1) in the heading by striking ‘‘TAX-EXEMPT 
ORGANIZATIONS’’ and inserting ‘‘CERTAIN EMPLOY-
ERS’’, 
(2) in paragraph (2)— 
(A) by striking ‘‘QUALIFIED TAX-EXEMPT 
ORGANIZATIONS’’ in the heading and inserting 
‘‘CERTAIN EMPLOYERS’’, and 
(B) by striking ‘‘by qualified tax-exempt 
organizations’’ in the text and inserting ‘‘by 
certain employers’’. 
(b) CREDIT ALLOWED TO CERTAIN FOR-PROFIT EM-
PLOYERS.— 
(1) IN
GENERAL.—Paragraph (1) of section 
3111(e) of such Code is amended by inserting ‘‘or 
a qualified for-profit employer’’ after ‘‘If a qualified 
tax-exempt organization’’. 
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(2) QUALIFIED
FOR-PROFIT
EMPLOYER
DE-
FINED.—Paragraph (5) of section 3111(e) of such 
Code is amended by striking ‘‘and’’ at the end of 
subparagraph (A), by redesignating subparagraph 
(B) as subparagraph (C), and by inserting after sub-
paragraph (A) the following new subparagraph: 
‘‘(B) the term ‘qualified for-profit em-
ployer’ means, with respect to a taxable year, 
an employer not described in subparagraph (A), 
but only if— 
‘‘(i) such employer does not have prof-
its for any of the 3 taxable years preceding 
such taxable year, and 
‘‘(ii) such employer elects under sec-
tion 51(j) not to have section 51 apply to 
such taxable year, and’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Section 3111(e)(1) of such Code is 
amended by striking ‘‘with respect to whom a 
credit would be allowable under section 38 by 
reason of section 51 if the organization were 
not a qualified tax-exempt organization’’. 
(B) Paragraphs (1) and (2) of section 
3111(e) of such Code are both amended by in-
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serting ‘‘or for-profit employer’’ after ‘‘employ-
ees of the organization’’ each place it appears. 
(C) Section 3111(e)(3)(C) of such Code is 
amended by inserting ‘‘in the case of a qualified 
tax-exempt organization,’’ before ‘‘by only tak-
ing into account’’. 
(D) Section 3111(e)(4) of such Code is 
amended by inserting ‘‘or for-profit employer’’ 
after ‘‘the organization’’. 
(E) Section 3111(e)(5)(C) of such Code, as 
redesignated by paragraph (2), is amended to 
read as follows: 
‘‘(C) the term ‘qualified veteran’ means a 
qualified veteran (within the meaning of section 
51(d)(3)) with respect to whom a credit would 
be allowable under section 38 by reason of sec-
tion 51 if the employer of such veteran were not 
a qualified tax-exempt organization or a quali-
fied for-profit employer.’’. 
(c) TRANSFERS TO FEDERAL OLD-AGE AND SUR-
VIVORS INSURANCE TRUST FUND.—There are hereby ap-
propriated to the Federal Old-Age and Survivors Trust 
Fund and the Federal Disability Insurance Trust Fund 
established under section 201 of the Social Security Act 
(42 U.S.C. 401) amounts equal to the reduction in reve-
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