Title: Improved Employment Outcomes for Foster Youth Act of 2019
Policy area: Taxation

Summary:
Improved Employment Outcomes for Foster Youth Act of 2019
This bill expands the Work Opportunity Tax Credit (WOTC) to include the hiring of qualified foster care transition youth.
(The WOTC permits employers who hire individuals who are members of a targeted group [e.g., qualified veterans, ex-felons, SSI recipients] to claim a tax credit equal to a portion of the wages paid to those individuals.)
A "qualified foster care transition youth" is any individual who is certified by the designated local agency as (1) not having attained age 27 as of the hiring date, and (2) as having been in foster care after attaining the age specified in provisions of the Social Security Act related to the John H. Chafee Foster Care Program for Successful Transition to Adulthood (currently 18 years of age).

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2964 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 2964

   To amend the Internal Revenue Code of 1986 to include foster care 
transition youth as members of targeted groups for purposes of the work 
                          opportunity credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 23, 2019

 Mr. Danny K. Davis of Illinois (for himself and Mr. Reed) 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 include foster care 
transition youth as members of targeted groups for purposes of the work 
                          opportunity credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Improved Employment Outcomes for 
Foster Youth Act of 2019''.

SEC. 2. INCLUSION OF FOSTER CARE TRANSITION YOUTH FOR PURPOSES OF WORK 
              OPPORTUNITY CREDIT.

    (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) a qualified foster care transition youth.''.
    (b) Qualified Foster Care Transition Youth Defined.--Section 51(d) 
of such Code is amended by adding at the end the following new 
paragraph:
            ``(16) Qualified foster care transition youth.--The term 
        `qualified foster care transition youth' means any individual 
        who is certified by the designated local agency as--
                    ``(A) not having attained age 27 as of the hiring 
                date, and
                    ``(B) having been in foster care (within the 
                meaning of section 477 of the Social Security Act (42 
                U.S.C. 677)), after attaining the age specified in 
                subsection (a)(7) of such section.''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to individuals who begin work for the employer after 
the date of the enactment of this Act.
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