SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR VETERANS 
HIRED IN THE FIELD OF RENEWABLE EN-
ERGY. 
(a) IN GENERAL.—Section 51(d)(14) of the Internal 
Revenue Code of 1986 is amended to read as follows: 
‘‘(14) CERTAIN
VETERANS
HIRED
IN
THE 
FIELD OF RENEWABLE ENERGY.— 
‘‘(A) IN GENERAL.—For purposes of this 
subpart, an individual shall be treated as a 
member of a targeted group if such individual 
is a specified veteran, but qualified wages with 
respect to such individual shall include only 
wages attributable to services rendered in a 
field of renewable energy. 
‘‘(B) SPECIFIED VETERAN.—For purposes 
of this paragraph, the term ‘specified veteran’ 
means any veteran (as defined in paragraph 
(3)) who is certified by the designated local 
agency as— 
‘‘(i) having received a credential or 
certification from the Department of De-
fense of military occupational specialty or 
skill in a field of renewable energy or with 
respect to advanced manufacturing, ma-
chinist or welding, or engineering, 
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‘‘(ii) having completed a vocational 
degree in a field of renewable energy dur-
ing the 1-year period ending on the hiring 
date, or 
‘‘(iii) having completed a LEED cer-
tification with the United States Green 
Building Council. 
‘‘(C) RENEWABLE ENERGY.—For purposes 
of this paragraph, renewable energy means re-
sources that rely on fuel sources that restore 
themselves over short periods of time and do 
not diminish, including the Sun, wind, moving 
water, organic plant and waste material, and 
the Earth’s heat.’’. 
(b) TREATMENT OF POSSESSIONS.— 
(1) PAYMENTS TO POSSESSIONS.— 
(A) MIRROR
CODE
POSSESSIONS.—The 
Secretary of the Treasury shall pay to each pos-
session of the United States with a mirror code 
tax system amounts equal to the loss to that 
possession by reason of the amendment made 
by this section. Such amounts shall be deter-
mined by the Secretary of the Treasury based 
on information provided by the government of 
the respective possession of the United States. 
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(B) OTHER POSSESSIONS.—The Secretary 
of the Treasury shall pay to each possession of 
the United States which does not have a mirror 
code tax system the amount estimated by the 
Secretary of the Treasury as being equal to the 
loss to that possession that would have occurred 
by reason of the amendment made by this sec-
tion if a mirror code tax system had been in ef-
fect in such possession. The preceding sentence 
shall not apply with respect to any possession 
of the United States unless such possession es-
tablishes to the satisfaction of the Secretary 
that the possession has implemented (or, at the 
discretion of the Secretary, will implement) an 
income tax benefit which is substantially equiv-
alent to the income tax credit in effect after the 
amendments made by this section. 
(2) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST
UNITED
STATES
INCOME
TAXES.—The 
credit allowed against United States income taxes 
for any taxable year under the amendment made by 
this section to section 51 of the Internal Revenue 
Code of 1986 to any person with respect to any 
qualified veteran shall be reduced by the amount of 
any credit (or other tax benefit described in para-
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graph (1)(B)) allowed to such person against income 
taxes imposed by the possession of the United States 
by reason of this subsection with respect to such 
qualified veteran for such taxable year. 
(3) DEFINITIONS AND SPECIAL RULES.— 
(A) 
POSSESSION
OF
THE
UNITED 
STATES.—For purposes of this subsection, the 
term ‘‘possession of the United States’’ includes 
American Samoa, Guam, the Commonwealth of 
the Northern Mariana Islands, the Common-
wealth of Puerto Rico, and the United States 
Virgin Islands. 
(B) MIRROR CODE TAX SYSTEM.—For pur-
poses of this subsection, the term ‘‘mirror code 
tax system’’ means, with respect to any posses-
sion of the United States, the income tax sys-
tem of such possession if the income tax liabil-
ity of the residents of such possession under 
such system is determined by reference to the 
income tax laws of the United States as if such 
possession were the United States. 
(C) TREATMENT OF PAYMENTS.—For pur-
poses of section 1324(b)(2) of title 31, United 
States Code, the payments under this sub-
section shall be treated in the same manner as 
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a refund due from credit provisions described in 
such section. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2019. 
Æ 
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