S. 1180Senate108th Congress (2003-2005)In Committee

Encouraging Work Act of 2003

Introduced June 4, 2003

Legislative Activity

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3 earlier actions
SenateIntro Referral Latest Action

Sponsor introductory remarks on measure. (CR S2981-2982)

March 23, 2004

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SenateIntro Referral

Introduced in Senate

June 4, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S7387-7389)

June 4, 2003

SenateIntro Referral

Read twice and referred to the Committee on Finance.

June 4, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S2981-2982)

March 23, 2004

Floor Debate

16 members

What members said about S. 1180 on the floor

6 Republicans10 Democrats
Chuck Grassley
Sen. Chuck GrassleyR-IA · Mar 22, 2004

Mr. President, I want to reiterate the words of my distinguished ranking member, the Senator from Montana, on the importance of getting this bill passed. This bill is about jobs because it is about…

Tom Harkin
Sen. Tom HarkinD-IA · Mar 23, 2004

Will the Senator yield? I thank the Senator from Massachusetts for his continued strong support of our working families, especially on the issues of the minimum wage and overtime. I was listening to…

Chuck Grassley
Sen. Chuck GrassleyR-IA · Mar 23, 2004

I send an amendment to the desk. I ask for the yeas and nays. Mr. President, I yield the floor. Mr. President, last night the majority leader set up a process for moving this bill to a cloture vote.…

Harry Reid
Sen. Harry ReidD-NV · Mar 23, 2004

Mr. President, the matter before the Senate is what? Mr. President, I suggest the absence of a quorum. Mr. President, I ask unanimous consent the order for the quorum call be rescinded. Mr.…

Frank R. Lautenberg
Sen. Frank R. LautenbergD-NJ · Mar 23, 2004

Mr. President, I wish to talk about a trip I took last week to the Middle East. I was privileged to travel with a group of colleagues to Israel, the Palestinian territories, Jordan, Syria, Iraq,…

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Max Baucus
Sen. Max BaucusD-MT · Mar 22, 2004

Mr. President, this afternoon we resume consideration of the JOBS bill. The chairman of the committee, Senator Grassley, is on his way over. I thought I would proceed to make sure we do not have any…

Tom Harkin
Sen. Tom HarkinD-IA · Mar 22, 2004

Madam President, I ask unanimous consent that the order for the quorum call be rescinded. Madam President, I know we are a little stalled on the floor right now. There is an underlying amendment to…

Edward M. Kennedy
Sen. Edward M. KennedyD-MA · Mar 23, 2004

Will the Senator yield? Mr. President, I join the Senator in cosponsoring the Harkin amendment. Is the Senator familiar with the fact that the Republican leadership has now done a parliamentary…

Chuck Grassley
Sen. Chuck GrassleyR-IA · Mar 23, 2004

Is our situation such that we are on the JOBS bill? We have a very important vote tomorrow. That vote is cloture to stop an effort to bring nongermane issues into and stall this bill. I spoke this…

Byron L. Dorgan
Sen. Byron L. DorganD-ND · Mar 23, 2004

Mr. President, I was listening with interest to my colleagues from Massachusetts and Iowa talk about the overtime issue. I was thinking about this in the context of jobs. One of the great debates we…

Barbara Boxer
Sen. Barbara BoxerD-CA · Mar 23, 2004

Will the Senator yield? I was hoping my friend would stay. I would like to ask a series of questions and give him some information. Does the Senator have the time to stay? Mr. President, I thank my…

Jeff Sessions
Sen. Jeff SessionsR-AL · Mar 23, 2004

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I want to continue to discuss the white- collar exemptions on the overtime legislation and the…

Jon Kyl
Sen. Jon KylR-AZ · Mar 23, 2004

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I would like to speak about the Harkin amendment. I wasn't here for the earlier conversation,…

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Tom Harkin
Sen. Tom HarkinD-IA · Mar 23, 2004

Mr. President, parliamentary inquiry. The parliamentary inquiry I would like to make is where are we right now on the bill? Are we on the motion to recommit, at this point? I understand also that a…

Max Baucus
Sen. Max BaucusD-MT · Mar 4, 2004

Madam President, I give my compliments to the yeoman efforts of the Senator from Michigan. She has done a wonderful job. She has many times come to me and asked: Max, can't we do more? I have an…

Christopher J. Dodd
Sen. Christopher J. DoddD-CT · Mar 23, 2004

Mr. President, I thank the Senator from Nevada for securing the time. I may not need all of that time. I want to take a few minutes to express my deep concerns about the pending amendment. I am in…

Debbie Stabenow
Sen. Debbie StabenowD-MI · Mar 4, 2004

Madam President, I appreciate the opportunity to join my colleague from Kentucky on a very important amendment. I also appreciate Chairman Grassley and our ranking member, Senator Baucus, as well,…

Rick Santorum
Sen. Rick SantorumR-PA · Mar 4, 2004

Madam President, I will offer an amendment to extend for 2 years the work opportunity and welfare to work tax credits, and to make certain improvements to these programs that will make them even more…

Rick Santorum
Sen. Rick SantorumR-PA · Mar 23, 2004

Mr. President, I rise to commend the Senate for the passage yesterday by unanimous consent an amendment to extend for 2 years the Work Opportunity and Welfare to Work tax credits, and to make certain…

Mitch McConnell
Sen. Mitch McConnellR-KY · Jun 4, 2003

Mr. President, while democracy activists in Burma have been murdered, intimidated and harassed for well over a decade, the blitzkrieg on freedom launched last weekend by the illegitimate State Peace…

Rick Santorum
Sen. Rick SantorumR-PA · Jun 4, 2003

Mr. President, I am pleased to join Senator Baucus in the introduction of the Encouraging Work Act of 2003. The Work Opportunity Tax Credit, WOTC, and Welfare-to-Work Tax Credit, W-t-W, are tax…

John D. Rockefeller IV
Sen. John D. Rockefeller IVD-WV · Jun 4, 2003

Mr. President, I come to the floor today to introduce the Medicare Chronic Care Improvement Act of 2003. For the last three decades, the Medicare program has fulfilled our promise to care for older…

Don Nickles
Sen. Don NicklesR-OK · Mar 22, 2004

Madam President, I ask unanimous consent that the order for the quorum call be rescinded. Madam President, I ask unanimous consent to speak as in morning business for not to exceed 10 minutes. Madam…

Tom Harkin
Sen. Tom HarkinD-IA · Mar 4, 2004

Madam President, point of order. I object. Madam President, I thank the Senator. I wanted to alert fellow Senators what is going on. It is obvious that the Republican side of the aisle does not want…

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued June 4, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 1180 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 1180

To amend the Internal Revenue Code of 1986 to modify the work
opportunity credit and the welfare-to-work credit.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

June 4, 2003

Mr. Santorum (for himself and Mr. Baucus) 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 modify the work
opportunity credit and the welfare-to-work credit.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Encouraging Work Act of 2003''.

SEC. 2. MODIFICATIONS TO WORK OPPORTUNITY CREDIT AND WELFARE-TO-WORK
CREDIT.

(a) Credit Made Permanent.--
(1) Subsection (c) of section 51 of the Internal Revenue
Code of 1986 is amended by striking paragraph (4) (relating to
termination).
(2) Section 51A of such Code is amended by striking
subsection (f).
(b) Eligibility of Ex-Felons Determined Without Regard to Family
Income.--Paragraph (4) of section 51(d) of such Code is amended by
adding ``and'' at the end of subparagraph (A), by striking ``, and'' at
the end of subparagraph (B) and inserting a period, and by striking all
that follows subparagraph (B).
(c) Increase in Maximum Age for Eligibility of Food Stamp
Recipients.--Clause (i) of section 51(d)(8)(A) of such Code is amended
by striking ``25'' and inserting ``40''.
(d) Increase in Maximum Age for Designated Community residents.--
(1) In general.--Paragraph (5) of section 51(d) of such
Code is amended to read as follows:
``(5) Designated community residents.--
``(A) In general.--The term `designated community
resident' means any individual who is certified by the
designated local agency--
``(i) as having attained age 18 but not age
40 on the hiring date, and
``(ii) as having his principal place of
abode within an empowerment zone, enterprise
community, or renewal community.
``(B) Individual must continue to reside in zone or
community.--In the case of a designated community
resident, the term `qualified wages' shall not include
wages paid or incurred for services performed while the
individual's principal place of abode is outside an
empowerment zone, enterprise community, or renewal
community.''
(2) Conforming amendment.--Subparagraph (D) of section
51(d)(1) is amended to read as follows:
``(D) a designated community resident,''.
(e) Clarification of Treatment of Individuals Under Individual Work
Plans.--Subparagraph (B) of section 51(d)(6) of such Code (relating to
vocational rehabilitation referral) is amended by striking ``or'' at
the end of clause (i), by striking the period at the end of clause (ii)
and inserting ``, or'', and by adding at the end the following new
clause:
``(iii) an individual work plan developed
and implemented by an employment network
pursuant to subsection (g) of section 1148 of
the Social Security Act with respect to which
the requirements of such subsection are met.''
(f) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after December 31,
2003.

SEC. 3. CONSOLIDATION OF WORK OPPORTUNITY CREDIT WITH WELFARE-TO-WORK
CREDIT.

(a) In General.--Paragraph (1) of section 51(d) of the Internal
Revenue Code of 1986 is amended by striking ``or'' at the end of
subparagraph (G), by striking the period at the end of subparagraph (H)
and inserting ``, or'', and by adding at the end the following new
subparagraph:
``(I) a long-term family assistance recipient.''
(b) Long-Term Family Assistance Recipient.--Subsection (d) of
section 51 of such Code is amended by redesignating paragraphs (10)
through (12) as paragraphs (11) through (13), respectively, and by
inserting after paragraph (9) the following new paragraph:
``(10) Long-term family assistance recipient.--The term
`long-term family assistance recipient' means any individual
who is certified by the designated local agency--
``(A) as being a member of a family receiving
assistance under a IV-A program (as defined in
paragraph (2)(B)) for at least the 18-month period
ending on the hiring date,
``(B)(i) as being a member of a family receiving
such assistance for 18 months beginning after August 5,
1997, and
``(ii) as having a hiring date which is not more
than 2 years after the end of the earliest such 18-
month period, or
``(C)(i) as being a member of a family which ceased
to be eligible for such assistance by reason of any
limitation imposed by Federal or State law on the
maximum period such assistance is payable to a family,
and
``(ii) as having a hiring date which is not more
than 2 years after the date of such cessation.''
(c) Increased Credit for Employment of Long-Term Family Assistance
Recipients.--Section 51 of such Code is amended by inserting after
subsection (d) the following new subsection:
``(e) Credit for Second-Year Wages for Employment of Long-Term
Family Assistance Recipients.--
``(1) In general.--With respect to the employment of a
long-term family assistance recipient--
``(A) the amount of the work opportunity credit
determined under this section for the taxable year
shall include 50 percent of the qualified second-year
wages for such year, and
``(B) in lieu of applying subsection (b)(3), the
amount of the qualified first-year wages, and the
amount of qualified second-year wages, which may be
taken into account with respect to such a recipient
shall not exceed $10,000 per year.
``(2) Qualified second-year wages.--For purposes of this
subsection, the term `qualified second-year wages' means
qualified wages--
``(A) which are paid to a long-term family
assistance recipient, and
``(B) which are attributable to service rendered
during the 1-year period beginning on the day after the
last day of the 1-year period with respect to such
recipient determined under subsection (b)(2).
``(3) Special rules for agricultural and railway labor.--If
such recipient is an employee to whom subparagraph (A) or (B)
of subsection (h)(1) applies, rules similar to the rules of
such subparagraphs shall apply except that--
``(A) such subparagraph (A) shall be applied by
substituting `$10,000' for `$6,000', and
``(B) such subparagraph (B) shall be applied by
substituting `$833.33' for `$500'.''
(d) Repeal of Separate Welfare-to-Work Credit.--
(1) In general.--Section 51A of such Code is hereby
repealed.
(2) Clerical amendment.--The table of sections for subpart
F of part IV of subchapter A of chapter 1 of such Code is
amended by striking the item relating to section 51A.
(e) Effective Date.--The amendments made by this section shall
apply to individuals who begin work for the employer after December 31,
2003.
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