Q: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
SECTION 1. SHORT TITLE.

This Act may be cited as the ''Back to Work Tax Credit''.

SEC. 2. LONG-TERM UNEMPLOYED WORKERS WORK OPPORTUNITY TAX CREDITS.

(a) In General.--Paragraph (3) of section 51(b) of the Internal
Revenue Code of 1986 is amended by inserting ''$10,000 per year in the
case of any individual who is a qualified long term unemployed
individual by reason of subsection (d)(11), and'' before ''$12,000 per
year''.
(b) Long-Term Unemployed Individuals.--
(1) 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 (H), by striking the period at the end
of subparagraph (I) and inserting '', or'', and by adding at
the end the following new subparagraph:
''(J) a qualified long-term unemployed
individual.''.
(2) Definition.--Subsection (d) of section 51 of such Code
is amended by redesignating paragraphs (11) through (14) as
paragraphs (12) through (15), respectively, and by inserting
after paragraph (10) the following new paragraph:
''(11) Qualified long-term unemployed individual.--
''(A) In general.--The term 'qualified long-term
unemployed individual' means any individual who was not
a student for at least 6 months during the 1-year
period ending on the hiring date and is certified by
the designated local agency as having aggregate periods
of unemployment during the 1-year period ending on the
hiring date which equal or exceed 6 months.
''(B) Student.--For purposes of this paragraph, a
student is an individual enrolled at least half-time in
a program that leads to a degree, certificate, or other
recognized educational credential for at least 6 months
whether or not consecutive during the 1-year period
ending on the hiring date.''.
(c) Simplified Certification.--Section 51(d) of the Internal
Revenue Code of 1986, as amended by subsection (b)(2), is amended by
adding at the end the following new paragraph:
''(16) Simplified certification for qualified long-term
unemployed individuals.--
''(A) In general.--Any individual under paragraph
(11) will be treated as certified by the designated
local agency as having aggregate periods of
unemployment described in such paragraph if the
individual is certified by the designated local agency
as being in receipt of unemployment compensation under
State or Federal law for not less than 6 months during
the 1-year period ending on the hiring date.
''(B) Regulatory authority.--The Secretary in the
Secretary's discretion may provide alternative methods
for certification under paragraph (11).''.
(d) Credit Made Available to Tax-Exempt Employers in Certain
Circumstances.--Section 52(c) of the Internal Revenue Code of 1986 is
amended--
(1) by striking ''No credit'' and inserting:
''(1) In general.--Except as provided in paragraph (2),
no'', and
(2) by adding at the end the following new paragraph:
''(2) Exception.--
''(A) In general.--In the case of any tax-exempt
employer, there shall be treated as a credit allowable
under subpart C (and not allowable under subpart D) the
lesser of--
''(i) the amount of the work opportunity
credit determined under this subpart with
respect to such employer that is related to the
hiring of qualified long-term unemployed
individuals described in section 51(d)(11), or
''(ii) the amount of the payroll taxes of
the employer during the calendar year in which
the taxable year begins.
''(B) Credit amount.--In the case of any tax-exempt
employer, the work opportunity credit under
subparagraph (A) shall be determined by substituting
'26 percent' for '40 percent' in subsections (a) and
(i)(3)(A) of section 51 and by substituting '16.25
percent' for '25 percent' in section 51(i)(3)(A).
''(C) Tax-exempt employer.--For purposes of this
paragraph, the term 'tax-exempt employer' means an
employer which is--
''(i) an organization described in section
501(c) and exempt from taxation under section
501(a), or
''(ii) a public higher education
institution (as defined in section 101 of the
Higher Education Act of 1965).
''(D) Payroll taxes.--For purposes of this
paragraph, the term 'payroll taxes' means--
''(i) amounts required to be withheld from
the employees of the tax-exempt employer under
section 3402(a),
''(ii) amounts required to be withheld from
such employees under section 3101, and
''(iii) amounts of the taxes imposed on the
tax-exempt employer under section 3111.''.
(e) Treatment of Possessions.--
(1) Payments to possessions.--
(A) Mirror code possessions.--The Secretary of the
Treasury shall pay to each possession of the United
States with a mirror code tax system amounts equal to
the loss to that possession by reason of the
application of the amendments made by this section
(other than this subsection). Such amounts shall be
determined by the Secretary of the Treasury based on
information provided by the government of the
respective possession of the United States.
(B) Other possessions.--The Secretary of the
Treasury shall pay to each possession of the United
States, which does not have a mirror code tax system,
amounts estimated by the Secretary of the Treasury as
being equal to the aggregate credits that would have
been provided by the possession by reason of the
application of the amendments made by this section
(other than this subsection) if a mirror code tax
system had been in effect in such possession. The
preceding sentence shall 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 increase in the credit determined under
section 38(b) of the Internal Revenue Code of 1986 that is
attributable to the credit provided by the amendments made by
this section (other than this subsection) 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 the amendments made by 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, the term ''possession of the United
States'' includes American Samoa, the Commonwealth of
the Northern Mariana Islands, the Commonwealth of
Puerto Rico, Guam, and the United States Virgin
Islands.
(B) Mirror code tax system.--For purposes of this
subsection, the term ''mirror code tax system'' means,
with respect to any possession of the United States,
the income tax system of such possession if the income
tax liability 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 purposes 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) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after the date of
the enactment of this Act.
A:
Back to Work Tax Credit - Amends the Internal Revenue Code to allow an increased work opportunity tax credit for the hiring of a qualified long-term unemployed individual. Defines "qualified long-term unemployed individual" as any individual who was not a student for at least six months during the one-year period ending on the hiring date and is certified as having aggregate periods of unemployment during the one-year period ending on the hiring date which equal or exceed six months. Allows tax-exempt charitable organizations or public institutions of higher education to claim the lesser of the amount of the work opportunity credit or the amount of payroll taxes paid during the calendar year for hiring qualified long-term unemployed individuals.