Improved Employment Outcomes for Foster Youth Act of 2016

Bill: 114-s-3409
Sponsor: full_name: Sen. Casey, Robert P., Jr. [D-PA]
Introduced: 2016-09-28
Policy area: Taxation
Subjects: Adoption and foster care

Employee hiring

Employment and training programs

Income tax credits

Wages and earnings

Youth employment and child labor
Latest action: action_date: 2016-09-28
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2016-09-28
action_desc: Introduced in Senate
text: <p><b>Improved Employment Outcomes for Foster Youth Act of 2016 </b></p> <p>This bill amends the Internal Revenue Code to expand the Work Opportunity Tax Credit (WOTC) to include the hiring of qualified foster care transition youth.</p> <p>(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.) </p> <p>A &quot;qualified foster care transition youth&quot; 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 younger of age 16 or the age specified in provisions of the Social Security Act related to the John H. Chafee Foster Care Independence Program. </p>

tv_txt: II 114th CONGRESS 2d Session S. 3409 IN THE SENATE OF THE UNITED STATES September 28, 2016 Mr. Casey (for himself and Mr. Cardin ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to include foster care transition youth as members of a targeted group for purposes of the work opportunity credit.

1. Short title This Act may be cited as the Improved Employment Outcomes for Foster Youth Act of 2016 . 2. Inclusion of foster care transition youth for purposes of work opportunity credit (a) In general Paragraph (1) of section 51(d) 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 Subsection (d) of section 51 of the Internal Revenue Code of 1986 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 (as such term is used in section 477 of the Social Security Act) at any time after the individual attained the younger of— (i) age 16, or (ii) 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.