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II
116TH CONGRESS
1ST SESSION
S. 1651
To amend the Internal Revenue Code of 1986 to include foster care transition
youth as members of targeted groups for purposes of the work oppor-
tunity credit.
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.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Improved Employment
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Outcomes for Foster Youth Act of 2019’’.
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•S 1651 IS
SEC. 2. INCLUSION OF FOSTER CARE TRANSITION YOUTH
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FOR PURPOSES OF WORK OPPORTUNITY
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CREDIT.
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(a) IN GENERAL.—Paragraph (1) of section 51(d) of
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the Internal Revenue Code of 1986 is amended—
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(1) by striking ‘‘or’’ at the end of subparagraph
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(I);
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(2) by striking the period at the end of sub-
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paragraph (J) and inserting ‘‘, or’’; and
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(3) by adding at the end the following new sub-
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paragraph:
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‘‘(K) a qualified foster care transition
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youth.’’.
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(b)
QUALIFIED
FOSTER
CARE
TRANSITION
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YOUTH.—Subsection (d) of section 51 of the Internal Rev-
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enue Code of 1986 is amended by adding at the end the
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following new paragraph:
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‘‘(16) QUALIFIED
FOSTER
CARE
TRANSITION
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YOUTH.—The term ‘qualified foster care transition
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youth’ means any individual who is certified by the
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designated local agency as—
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‘‘(A) not having attained age 27 as of the
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hiring date, and
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‘‘(B) having been in foster care (within the
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meaning of section 477 of the Social Security
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•S 1651 IS
Act) after attaining the age specified in section
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477(a)(7) of the Social Security Act.’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply with respect to individuals who
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begin work for the employer after the date of the enact-
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ment of this Act.
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Æ
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