Improved Employment Outcomes for Foster Youth Act of 2019

Bill: 116-s-1651
Sponsor: full_name: Sen. Casey, Robert P., Jr. [D-PA]
Introduced: 2019-05-23
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: 2019-05-23
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2019-05-23
action_desc: Introduced in Senate
text: <p><b>Improved Employment Outcomes for Foster Youth Act of 2019</b></p> <p>This bill expands 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 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). </p>

tv_txt: II 116th CONGRESS 1st Session S. 1651 IN THE SENATE OF THE UNITED STATES May 23 (legislative day, May 22), 2019 Mr. Casey (for himself, Mr. Portman , 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 targeted groups 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 2019 . 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— (1) by striking or at the end of subparagraph (I); (2) by striking the period at the end of subparagraph (J) and inserting , or ; and (3) 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 (within the meaning of section 477 of the Social Security Act) after attaining the age specified in section 477(a)(7) of the Social Security Act. . (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.