Hire A Hero Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 413 To amend the Internal Revenue Code of 1986 to allow the work opportunity credit to small businesses which hire individuals who are members of the Ready Reserve or National Guard, and for other purposes. IN THE HOUSE OF REPRESENTATIVES JANUARY 9, 2019 Ms. PLASKETT 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 allow the work opportunity credit to small businesses which hire individuals who are members of the Ready Reserve or National Guard, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Hire A Hero Act of 4 2019’’. 5 VerDate Sep 11 2014 02:22 Jan 20, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H413.IH H413 pbinns on DSK79D2C42PROD with BILLS 2 •HR 413 IH SEC. 2. WORK OPPORTUNITY CREDIT TO SMALL BUSI- 1 NESSES FOR HIRING MEMBERS OF READY 2 RESERVE OR NATIONAL GUARD. 3 (a) IN GENERAL.—Section 51(d)(1) of the Internal 4 Revenue Code of 1986 is amended by striking ‘‘or’’ at the 5 end of subparagraph (I), by striking the period at the end 6 of subparagraph (J) and inserting ‘‘, or’’, and by adding 7 at the end the following new subparagraph: 8 ‘‘(K) in the case of an eligible employer (as 9 defined in section 408(p)(2)(C)(i)), an indi- 10 vidual who is a member of— 11 ‘‘(i) the Ready Reserve (as described 12 in section 10142 of title 10, United States 13 Code), or 14 ‘‘(ii) the National Guard (as defined 15 in section 101(c)(1) of title 10, United 16 States Code).’’. 17 (b) EFFECTIVE DATE.— 18 (1) IN GENERAL.—The amendment made by 19 this section shall apply to wages paid or incurred 20 after the date of the enactment of this Act in tax- 21 able years ending after such date. 22 (2) CURRENT EMPLOYEES COVERED BY CRED- 23 IT.—For purposes of applying section 51 of the In- 24 ternal Revenue Code of 1986, individuals described 25 in section 51(d)(1)(K) of such Code, as added by 26 VerDate Sep 11 2014 02:22 Jan 20, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H413.IH H413 pbinns on DSK79D2C42PROD with BILLS 3 •HR 413 IH this section, who are employed by an eligible em- 1 ployer (as defined in section 408(p)(2)(C)(i) of such 2 Code) on the date of the enactment of this Act shall 3 be treated as beginning work for such employer on 4 such date. 5 SEC. 3. PERMANENT EXTENSION OF WORK OPPORTUNITY 6 CREDIT FOR EMPLOYERS HIRING QUALIFIED 7 VETERANS AND MEMBERS OF READY RE- 8 SERVE AND NATIONAL GUARD. 9 (a) IN GENERAL.—Section 51(c)(4) of the Internal 10 Revenue Code of 1986 is amended by inserting ‘‘(other 11 than any individual described in subparagraph (B) or (K) 12 of subsection (d)(1))’’ after ‘‘individual’’. 13 (b) EFFECTIVE DATE.—The amendment made by 14 this section shall apply to individuals who begin work for 15 the employer after December 31, 2018. 16 Æ VerDate Sep 11 2014 02:22 Jan 20, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H413.IH H413 pbinns on DSK79D2C42PROD with BILLS