I 
111TH CONGRESS 
2D SESSION 
H. R. 5400 
To amend the Internal Revenue Code of 1986 to extend the work opportunity 
credit to certain recently discharged veterans. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 25, 2010 
Mr. WALZ (for himself and Mr. BOOZMAN) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to 
the Committee on Armed Services, for a period to be subsequently deter-
mined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
the work opportunity credit to certain recently discharged 
veterans. 
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 ‘‘Veteran Employment 
Transition Act of 2010’’. 
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‘‘(iii) any member of the National 
Guard who has served for more than 180 
total days (whether consecutive or not) 
of— 
‘‘(I) active duty (within the 
meaning of title 32, United States 
Code) other than for training, 
‘‘(II) full-time National Guard 
duty (within the meaning of such title 
32) other than for training, 
‘‘(III) duty, other than inactive 
duty or duty for training, in State 
status (within the meaning of such 
title 32), or 
‘‘(IV) any combination of duty 
described in subclause (I), (II), or 
(III), 
who has been discharged or released from such 
duty at any time during the 5-year period end-
ing on the hiring date. Such term shall not in-
clude any unemployed veteran who begins work 
for the employer before the date of the enact-
ment of the Veteran Employment Transition 
Act of 2010. 
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‘‘(C) 
DISADVANTAGED
VETERAN.—For 
purposes of subparagraph (A), the term ‘dis-
advantaged veteran’ means any veteran who is 
certified by the designated local agency as— 
‘‘(i) being a member of a family re-
ceiving assistance under a supplemental 
nutrition assistance program under the 
Food and Nutrition Act of 2008 for at 
least a 3-month period ending during the 
12-month period ending on the hiring date, 
or 
‘‘(ii) entitled to compensation for a 
service-connected disability, and— 
‘‘(I) having a hiring date which is 
not more than 1 year after having 
been discharged or released from ac-
tive duty in the Armed Forces of the 
United States, or 
‘‘(II) having aggregate periods of 
unemployment during the 1-year pe-
riod ending on the hiring date which 
equal or exceed 6 months.’’. 
(c) CONFORMING AMENDMENTS.—Section 51 of the 
Internal Revenue Code of 1986 is amended— 
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(1) by striking ‘‘(d)(3)(A)(ii)’’ in paragraph (3) 
of subsection (b) and inserting ‘‘(d)(3)(C)(ii)’’, 
(2) by striking ‘‘For purposes of subparagraph 
(A)’’ each place it appears in subparagraphs (D) 
and (E) of subsection (d)(3), as redesignated by 
subsection (b), and inserting ‘‘For purposes of sub-
paragraph (C)’’, 
(3) by adding at the end of paragraph (13) of 
subsection (d) the following new subparagraph: 
‘‘(D) PRE-SCREENING OF RECENTLY DIS-
CHARGED VETERANS.— 
‘‘(i) IN
GENERAL.—For purposes of 
subparagraph (A), the term ‘pre-screening 
notice’ shall include any documentation 
provided to an individual by the Depart-
ment of Defense or the National Guard 
upon release or discharge from the Armed 
Forces or from service in the National 
Guard which includes information suffi-
cient to establish that such individual is a 
recently discharged veteran. 
‘‘(ii) ADDITIONAL CERTIFICATION NOT 
REQUIRED.—Subparagraph (A) shall be 
applied without regard to clause (ii)(II) 
thereof in the case of a recently discharged 
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veteran who provides to the employer docu-
mentation described in clause (i).’’, 
(4) by inserting ‘‘who begins work for the em-
ployer after December 31, 2008, and before the date 
of the enactment of the Veteran Employment Tran-
sition Act of 2010,’’ after ‘‘Any unemployed vet-
eran’’ in subparagraph (A) of subsection (d)(14), 
and 
(5) by inserting a comma after ‘‘during 2009 or 
2010’’ in subparagraph (A) of subsection (d)(14). 
(d) EFFECTIVE DATE.—The amendments made by 
subsections (a), (b), and (c) shall apply to individuals 
whose hiring date (as defined in section 51(d)(11) of the 
Internal Revenue Code of 1986) is on or after the date 
of the enactment of this Act. 
(e) DEPARTMENT OF DEFENSE DOCUMENTATION.— 
(1) IN GENERAL.—The Department of Defense 
and the National Guard, as applicable, shall pro-
vide— 
(A) to each individual who is discharged or 
released from active duty in the Armed Forces 
of the United States on or after the date of the 
enactment of this Act; and 
(B) to each member of the National Guard 
who is released from duty described in section 
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51(d)(3)(B)(iii) of the Internal Revenue Code 
of 1986 (as added by this Act) on or after the 
date of the enactment of this Act; 
in addition to the documentation which, without re-
gard to this subsection, is provided at the time of 
such discharge or release, documentation described 
in paragraph (4). If the documentation which is pro-
vided without regard to this subsection at the time 
of the discharge or release described in the pre-
ceding sentence does not include information suffi-
cient to satisfy the requirements of section 
51(d)(13)(D)(i) of the Internal Revenue Code of 
1986 (as added by this Act), the Department of De-
fense or the National Guard, whichever is applicable, 
shall provide additional documentation which in-
cludes such information. 
(2) INFORMATIONAL BRIEFING.—In the case of 
an individual who is discharged or released from 
duty described in subparagraph (A) or (B) of para-
graph (1) after the date of the enactment of this 
Act, the Department of Defense or the National 
Guard, whichever is applicable, shall provide a brief-
ing to such individual before or at the time of such 
discharge or release to inform such individual of the 
credit for employment of recently discharged vet-
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erans under section 51 of the Internal Revenue Code 
of 1986. 
(3) REQUEST FOR DOCUMENTATION.—The De-
partment of Defense or the National Guard, which-
ever is applicable, shall provide upon request the 
documentation described in paragraph (1) to any in-
dividual who is discharged or released from duty de-
scribed in subparagraph (A) or (B) of paragraph (1) 
during the 5-year period preceding and including the 
date of the enactment of this Act. 
(4) INSTRUCTIONS FOR USE OF WORK OPPOR-
TUNITY CREDIT.—The documentation described in 
this paragraph is a document which includes— 
(A) instructions for an individual to ensure 
treatment as a recently discharged veteran for 
purposes of section 51(d)(3)(B) of the Internal 
Revenue Code of 1986 (as added by this Act), 
(B) instructions for employers detailing the 
use of the credit under such section 51 with re-
spect to such individual, and 
(C) the dates during which the credit 
under such section 51 is available. 
Such instructions shall be developed in collaboration 
with the Internal Revenue Service. 
Æ 
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