Sec. 151. Credit for hiring unemployed certified adversely affected workers

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(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: a qualified adversely affected energy industry unemployed worker. . Subsection

(d)of section 51 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The term qualified adversely affected energy industry unemployed worker means any individual who— is a certified adversely affected worker under section 2 of the Clean Energy Worker Just Transition Act and whose status as such has not been terminated before the date the individual begins work for the employer, 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 4 weeks (but less than 6 months), or having aggregate periods of unemployment during the 1-year period ending on the hiring date which equal or exceed 6 months. . Section 51(b)(3) of the Internal Revenue Code of 1986 is amended— by striking and before $24,000 , and by inserting , and $14,000 per year in the case of any individual who is a qualified adversely affected energy industry unemployed worker by reason of subsection (d)(15)(B)(ii) after subsection (d)(3)(A)(ii)(II) . Subsection

(b)of section 51 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The term qualified wages shall not include any wages paid to qualified adversely affected energy industry unemployed worker unless the position for which such worker is hired for is a comparable occupation as determined under section 112 of the Clean Energy Worker Just Transition Act . . Paragraph

(4)of section 51(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: The preceding sentence shall not apply with respect to amounts paid or incurred to qualified adversely affected energy industry unemployed workers. . The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2015.