I 
117TH CONGRESS 
1ST SESSION H. R. 1431 
To amend the Internal Revenue Code of 1986 to allow the work opportunity 
credit to small businesses which hire individuals who are members of 
the Ready Reserve or National Guard, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 26, 2021 
Ms. PLASKETT 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 credit to small businesses which hire 
individuals who are members of the Ready Reserve or 
National Guard, 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 ‘‘Hire A Hero Act of 
2021’’. 
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SEC. 2. WORK OPPORTUNITY CREDIT TO SMALL BUSI-
NESSES FOR HIRING MEMBERS OF READY 
RESERVE OR NATIONAL GUARD. 
(a) IN GENERAL.—Section 51(d)(1) of the Internal 
Revenue 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) in the case of an eligible employer (as 
defined in section 408(p)(2)(C)(i)), an indi-
vidual who is a member of— 
‘‘(i) the Ready Reserve (as described 
in section 10142 of title 10, United States 
Code), or 
‘‘(ii) the National Guard (as defined 
in section 101(c)(1) of title 10, United 
States Code).’’. 
(b) EFFECTIVE DATE.— 
(1) IN
GENERAL.—The amendment made by 
this section shall apply to wages paid or incurred 
after the date of the enactment of this Act in tax-
able years ending after such date. 
(2) CURRENT EMPLOYEES COVERED BY CRED-
IT.—For purposes of applying section 51 of the In-
ternal Revenue Code of 1986, individuals described 
in section 51(d)(1)(K) of such Code, as added by 
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this section, who are employed by an eligible em-
ployer (as defined in section 408(p)(2)(C)(i) of such 
Code) on the date of the enactment of this Act shall 
be treated as beginning work for such employer on 
such date. 
SEC. 3. PERMANENT EXTENSION OF WORK OPPORTUNITY 
CREDIT FOR EMPLOYERS HIRING QUALIFIED 
VETERANS AND MEMBERS OF READY RE-
SERVE AND NATIONAL GUARD. 
(a) IN GENERAL.—Section 51(c)(4) of the Internal 
Revenue Code of 1986 is amended by inserting ‘‘(other 
than any individual described in subparagraph (B) or (K) 
of subsection (d)(1))’’ after ‘‘individual’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2020. 
SEC. 4. TREATMENT OF POSSESSIONS. 
(a) PAYMENTS TO POSSESSIONS.— 
(1) MIRROR
CODE
POSSESSIONS.—The Sec-
retary of the Treasury shall pay to each possession 
of the United States with a mirror code tax system 
amounts equal to the loss to that possession by rea-
son of the amendments made by this Act. Such 
amounts shall be determined by the Secretary of the 
Treasury based on information provided by the gov-
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person against income taxes imposed by the possession of 
the United States by reason of this section for such tax-
able year. 
(c) DEFINITIONS AND SPECIAL RULES.— 
(1) POSSESSION OF THE UNITED STATES.—For 
purposes of this section, the term ‘‘possession of the 
United States’’ shall include such possessions as are 
specified in section 937(a)(1) of the Internal Rev-
enue Code of 1986. 
(2) MIRROR CODE TAX SYSTEM.—For purposes 
of this section, the term ‘‘mirror code tax system’’ 
means, with respect to any possession of the United 
States, the income tax system of such possession if 
the income tax liability of the residents of such pos-
session under such system is determined by ref-
erence to the income tax laws of the United States 
as if such possession were the United States. 
(3) TREATMENT OF PAYMENTS.—For purposes 
of section 1324(b)(2) of title 31, United States 
Code, the payments under subsection (a) shall be 
treated in the same manner as a refund due from 
credit provisions described in such section. 
Æ 
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