SEC. 2. ELIGIBILITY OF OLDER WORKERS FOR THE WORK 
OPPORTUNITY CREDIT. 
(a) IN GENERAL.—Section 51(d)(1) of the Internal 
Revenue Code of 1986 (relating to members of targeted 
groups) is amended by striking ‘‘or’’ at the end of sub-
paragraph (H), by striking the period at the end of sub-
paragraph (I) and inserting ‘‘, or’’, and by adding at the 
end the following new subparagraph: 
‘‘(J) a qualified older worker.’’. 
(b) QUALIFIED OLDER WORKER.—Section 51(d) of 
the Internal Revenue Code of 1986 is amended— 
(1) by redesignating paragraphs (11), (12), 
(13), and (14) as paragraphs (12), (13), (14), and 
(15), respectively, and 
(2) by inserting after paragraph (10) the fol-
lowing new paragraph: 
‘‘(11) QUALIFIED OLDER WORKER.—The term 
‘qualified older worker’ means any individual who is 
certified by the designated local agency as being an 
individual who is age 55 or older and whose income 
is not more than 400 percent of the poverty line (as 
defined by the Office of Management and Budget), 
excluding any income that is unemployment com-
pensation, a benefit received under title XVI of the 
Social Security Act (42 U.S.C. 1381 et seq.), a pay-
ment made to or on behalf of veterans or former 
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members of the Armed Forces under the laws ad-
ministered by the Secretary of Veterans Affairs, or 
25 percent of a benefit received under title II of the 
Social Security Act (42 U.S.C. 401 et seq.).’’. 
(c) EFFECTIVE DATE.—The amendments made this 
section shall apply to amounts paid or incurred after the 
date of the enactment of this Act to individuals who begin 
work for the employer after such date. 
SEC. 3. EXTENSION OF WORK OPPORTUNITY CREDIT. 
(a) IN GENERAL.—Subparagraph (B) of section 
51(c)(4) of the Internal Revenue Code of 1986 (relating 
to termination) is amended by striking ‘‘August 31, 2011’’ 
and inserting ‘‘December 31, 2012’’. 
(b) EFFECTIVE DATE.—The amendment made this 
section shall apply to amounts paid or incurred after the 
date of the enactment of this Act to individuals who begin 
work for the employer after such date. 
SEC. 4. NATIONAL RESOURCE CENTER ON AGING AND THE 
WORKFORCE. 
(a) ESTABLISHMENT.—The Secretary of Labor shall 
award a grant for the establishment and operation of a 
National Resource Center on Aging and the Workforce to 
address issues on age and the workforce and to collect, 
organize, and disseminate information on older workers. 
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(b) ACTIVITIES.—The Center established under sub-
section (a) shall— 
(1) serve as a national information clearing-
house on workforce issues, challenges, and solutions 
planning for older workers that would serve employ-
ers, local communities, and State and local govern-
ment organizations, as well as other public and pri-
vate agencies, including providing for the cataloging, 
organization, and summarizing of existing research, 
resources, and scholarship relating to older work-
force issues; 
(2) identify best or most-promising practices 
across the United States that have enjoyed success 
in productively engaging older Americans in the 
workforce; 
(3) create toolkits for employers, trade associa-
tions, labor organizations, and non-profit employers 
that would feature a series of issue papers outlining 
specific tasks and activities for engaging older indi-
viduals in select industries; 
(4) distribute information to government plan-
ners and policymakers, employers, organizations rep-
resenting and serving older adults, and other appro-
priate entities through the establishment of an inter-
active Internet website, the publications of articles in 
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periodicals, pamphlets, brochures, and reports, as 
well as through national and international con-
ferences and events; and 
(5) provide targeted and ongoing technical as-
sistance to select units of government, private cor-
porations, and nonprofit organizations. 
(c) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated such sums as may be avail-
able in each fiscal year to carry out this section. 
Æ 
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