Sec. 101. Work opportunity credit for certain recently discharged veterans
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Subparagraph
(A)of section 51(d)(3) of the Internal Revenue Code of 1986 is amended by striking means any veteran who is and inserting means any recently discharged veteran, or any veteran if such veteran is . Paragraph
(3)of section 51(d) of the Internal Revenue Code of 1986 is amended— by redesignating subparagraph
(C)as subparagraph (D), and by inserting after subparagraph
(B)the following new subparagraph: For purposes of subparagraph (A), the term recently discharged veteran means— any individual who is described in clause
(i)of subparagraph
(B)(without regard to certification), and any member of the National Guard who has served for more than 180 consecutive days of— active duty (within the meaning of title 32, United States Code) other than for training, full-time National Guard duty (within the meaning of such title 32) other than for training, duty, other than inactive duty or duty for training, in State status (within the meaning of such title 32), or any combination of duty described in subclause (I), (II), or (III), who has been discharged or released from duty meeting such requirements at any time during the 5-year period ending on the hiring date. Such term shall not include any veteran who begins work for the employer before the date of the enactment of the Veteran Employment Transition Act . . Section 51(d) of the Internal Revenue Code of 1986 is amended— by adding at the end of paragraph
(13)the following new subparagraph: For purposes of subparagraph (A), the term pre-screening notice shall include any documentation provided to an individual by the Department of Defense or the National Guard upon release or discharge from the Armed Forces or from service in the National Guard which includes information sufficient to establish that such individual satisfies the requirements of paragraph (3)(C). Subparagraph
(A)shall be applied without regard to clause (ii)(II) thereof in the case of a recently discharged veteran who provides to the employer documentation described in clause (i). , and by striking paragraph (14). The amendments made by subsections (a), (b), and
(c)shall apply to individuals whose hiring date (as defined in section 51(d)(11) of the Internal Revenue Code of 1986) is on or after the date of the enactment of this Act. The Department of Defense and the National Guard, as applicable, shall provide— to each individual who is discharged or released from active duty in the Armed Forces of the United States on or after the date of the enactment of this Act; and to each member of the National Guard who is released from duty described in section 51(d)(3)(C)(ii) of the Internal Revenue Code of 1986 (as added by this Act) on or after the date of the enactment of this Act; documentation described in paragraph
(4)(in addition to the documentation which, without regard to this subsection, is provided at the time of such discharge or release). If the documentation which is provided without regard to this subsection at the time of the discharge or release described in the preceding sentence does not include information sufficient to satisfy the requirements of section 51(d)(13)(E)(i) of the Internal Revenue Code of 1986 (as added by this Act), the Department of Defense or the National Guard, whichever is applicable, shall provide additional documentation which includes such information. In the case of an individual who is discharged or released from duty described in subparagraph
(A)or
(B)of paragraph
(1)after the date of the enactment of this Act, the Department of Defense or the National Guard, whichever is applicable, shall inform such individual, as a part of the individual preseparation counseling required by section 1142 of title 10, United States Code, of the credit for employment of recently discharged veterans under section 51 of the Internal Revenue Code of 1986. The Department of Defense or the National Guard, whichever is applicable, shall provide upon request the documentation required by paragraph
(1)to any individual who is discharged or released from duty described in subparagraph
(A)or
(B)of such paragraph during the 5-year period preceding and including the date of the enactment of this Act. The documentation described in this paragraph is a document which includes— instructions for an individual to ensure treatment as a recently discharged veteran for purposes of section 51(d)(3)(C) of the Internal Revenue Code of 1986 (as added by this Act), instructions for employers detailing the use of the credit under such section 51 with respect to such individual, and the dates during which the credit under such section 51 is available. Such instructions shall be developed in collaboration with the Internal Revenue Service.