I 
112TH CONGRESS 
1ST SESSION H. R. 3402 
To amend the Internal Revenue Code of 1986 to provide a credit for 
employing returning heroes and wounded warriors. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 10, 2011 
Ms. SCHWARTZ (for herself, Mr. HOLDEN, Mr. BRADY of Pennsylvania, Ms. 
NORTON, Ms. EDDIE BERNICE JOHNSON of Texas, Mr. HINCHEY, Mr. 
ACKERMAN, Ms. MOORE, Mr. DEFAZIO, Mr. TOWNS, Mr. HOLT, Mr. 
BISHOP of New York, Mrs. CHRISTENSEN, Ms. WASSERMAN SCHULTZ, 
Mr. AL GREEN of Texas, Mr. COURTNEY, Mr. DOYLE, Mr. WELCH, Mr. 
MICHAUD, Ms. LEE of California, Mr. FATTAH, Mr. HIGGINS, Ms. SCHA-
KOWSKY, Mr. NADLER, Mr. MEEKS, Mr. FITZPATRICK, Ms. WILSON of 
Florida, Mr. ALTMIRE, Mr. GARAMENDI, Mr. PRICE of North Carolina, 
and Mr. CLAY) 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 provide 
a credit for employing returning heroes and wounded 
warriors. 
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 ‘‘Hiring Our Veterans 
Act of 2011’’. 
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not apply with respect to any possession of the 
United States unless such possession has a 
plan, which has been approved by the Secretary 
of the Treasury, under which such possession 
will promptly distribute such payments. 
(2) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No in-
crease in the credit determined under section 38(b) 
of the Internal Revenue Code of 1986 that is attrib-
utable to the credit provided by this section (other 
than this subsection (e)) shall be taken into account 
with respect to any person— 
(A) to whom a credit is allowed against 
taxes imposed by the possession of the United 
States by reason of this section for such taxable 
year, or 
(B) who is eligible for a payment under a 
plan described in paragraph (1)(B) with respect 
to such taxable year. 
(3) DEFINITIONS AND SPECIAL RULES.— 
(A) 
POSSESSION
OF
THE
UNITED 
STATES.—For purposes of this subsection (e), 
the term ‘‘possession of the United States’’ in-
cludes American Samoa, the Commonwealth of 
the Northern Mariana Islands, the Common-
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wealth of Puerto Rico, Guam, 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, rules similar to the rules of section 
1001(b)(3)(C) of the American Recovery and 
Reinvestment Tax Act of 2009 shall apply. 
(f) REPORTING.—The taxpayer shall provide such in-
formation as the Secretary of the Treasury requires to en-
able the Secretary to determine the number of veterans 
specified by each of the categories in clauses (i) through 
(iv) of section 51(d)(3)(A) of the Internal Revenue Code 
of 1986 (as amended by this section) with respect to whom 
a credit is claimed under section 51(a) of such Code pur-
suant to the amendments made by this section. 
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(g) 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. 
Æ 
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