Sec. 351. Long-term unemployed workers work opportunity tax credits
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(3)of section 51(b) of the Internal Revenue Code 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 . Subsection
(d)of section 51 of the Internal Revenue Code is amended— in paragraph (1), by striking or at the end of subparagraph (H), by striking the period at the end of subparagraph
(I)and inserting , or , and by inserting after subparagraph
(I)the following: a qualified long-term unemployed individual. , and by redesignating paragraphs
(11)through
(14)as paragraphs
(12)through (15), respectively, and by inserting after paragraph
(10)the following new paragraph: 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. For purposes of this subsection, 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. . Section 51(d) of the Internal Revenue Code, as amended by subsection (b), is amended by adding at the end the following new paragraph: Any qualified long-term unemployed individual under paragraph
(11)will be treated as certified by the designated local agency as having aggregate periods of unemployment 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. The Secretary in his discretion may provide alternative methods for certification. . Section 3111(e) of the Internal Revenue Code is amended— in the heading for the subsection is amended by inserting after and qualified long-Term unemployed individuals , qualified veterans in paragraph
(1)by inserting or qualified long-term unemployed individual after qualified veteran , in paragraph
(2)by inserting and qualified long-term unemployed individuals after qualified veterans , in paragraph (3)(C) by inserting and qualified long-term unemployed individual, as the case may be, after qualified veteran , in paragraph
(4)by inserting or qualified long-term unemployed individual after qualified veteran both places it appears, and in paragraph
(5)by striking and at the end of subparagraph (A), by striking the period at the end of subparagraph
(B)and inserting , and , and by adding at the end the following: the term qualified long-term unemployed individual has meaning given such term by section 51(d)(11). . 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.