S. 248Senate110th Congress (2007-2009)In Committee

Encouraging Work Act of 2007

A bill to amend the Internal Revenue Code of 1986 to permanently extend and modify the work opportunity credit, and for other purposes.

Sponsored by Max BaucusSen. Max Baucus (D-MT)
Introduced January 10, 2007

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

January 10, 2007

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SenateIntro Referral

Introduced in Senate

January 10, 2007

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S387-388)

January 10, 2007

SenateIntro Referral

Read twice and referred to the Committee on Finance.

January 10, 2007

Floor Debate

12 members

What members said about S. 248 on the floor

4 Republicans8 Democrats
Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Jan 10, 2007

Mr. President, Senators Craig, Kennedy, Martinez, Boxer, Voinovich and I are once again introducing legislation that will address the chronic labor shortage in our Nation's agricultural industry.…

Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Jan 10, 2007

Mr. President, I am pleased today to introduce the Federal Agency Data Mining Reporting Act of 2007. I want to thank Senator Sununu for once again cosponsoring this bill, which we also introduced in…

Olympia J. Snowe
Sen. Olympia J. SnoweR-ME · Jan 10, 2007

Mr. President, I have long worked to reduce the burden that Federal regulations bear on small businesses. Over the past twenty years, the number and complexity of Federal regulations have multiplied…

Byron L. Dorgan
Sen. Byron L. DorganD-ND · Jan 10, 2007

Mr. President, I have come to the floor for just a couple of minutes to describe a piece of legislation that I and Senator Olympia Snowe have introduced today with 30 of our colleagues in the Senate…

Max Baucus
Sen. Max BaucusD-MT · Jan 10, 2007

President, I am pleased to join my Colleague, Senator Snowe, in introducing legislation to improve and permanently extend the Work Opportunity and the Welfare-to-Work tax credits. Last year, I was…

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Max Baucus
Sen. Max BaucusD-MT · Jan 10, 2007

President, I am pleased to join my Colleague, Senator Snowe, in introducing legislation to improve and permanently extend the Work Opportunity and the Welfare-to-Work tax credits. Last year, I was…

Edward M. Kennedy
Sen. Edward M. KennedyD-MA · Jan 10, 2007

Mr. President, It's a privilege to join Senator Feinstein and Senator Craig and my other colleagues today as we reintroduce the Agricultural Jobs, Opportunity, Benefits, and Security Act. I commend…

Ron Wyden
Sen. Ron WydenD-OR · Jan 10, 2007

Mr. President, today I introduce legislation to authorize the Secretary of the Interior to enter into cooperative agreements to protect National Parks through collaborative efforts on lands inside…

Mary L. Landrieu
Sen. Mary L. LandrieuD-LA · Jan 10, 2007

Mr. President, it gives me great pleasure to introduce the Disaster Loan Fairness Act of 2007. This legislation strikes provisions contained in the Community Disaster Loan Act of 2005 and the…

Christopher S. Bond
Sen. Christopher S. BondR-MO · Jan 10, 2007

Mr. President, I rise today to introduce legislation designating the new Federal Courthouse in Cape Girardeau, MO. as the Rush Hudson Limbaugh, Sr. United States Courthouse. When people talk about…

Larry E. Craig
Sen. Larry E. CraigR-ID · Jan 10, 2007

Mr. President, I am today introducing, along with Senators Domenici, Bingaman, Enzi, Stevens, Bennett, Murkowski, and Bunning, the National Geologic Maping Reauthorization Act of 2007. This is an act…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Jan 10, 2007

Mr. President, I am pleased today to join with Senators Feingold, Sununu and others to introduce the Federal Agency Data Mining Reporting Act of 2007. This important privacy legislation would begin…

Pete V. Domenici
Sen. Pete V. DomeniciR-NM · Jan 10, 2007

Mr. President, water is the life's blood for New Mexico. When the water dries up in New Mexico, so will many of its communities. As such, the scarcity of water in New Mexico is a dire situation.…

Bill Text

Latest available legislative text

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Introduced in SenateIssued January 10, 2007

II

110th CONGRESS

1st Session

S. 248

IN THE SENATE OF THE UNITED STATES

January 10, 2007

Mr. Baucus (for himself and Ms. Snowe) 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 permanently extend and modify the work opportunity credit, and for other purposes.

1.

Short title

This Act may be cited as the Encouraging Work Act of 2007.

2.

Permanent extension and modification of work opportunity credit

(a)

Credit made permanent

Subsection (c) of section 51 of the Internal Revenue Code of 1986 is amended by striking paragraph (4) (relating to termination).

(b)

Increase in maximum age for designated community residents

(1)

In general

Paragraph (5) of section 51(d) of the Internal Revenue Code of 1986 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) of such Code is amended to read as follows:

(D)

a designated community resident,

.

(c)

Clarification of treatment of individuals under individual work plans

Subparagraph (B) of section 51(d)(6) of the Internal Revenue Code of 1986 (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.

.

(d)

Treatment of disabled veterans under the work opportunity tax credit

(1)

Disabled veterans treated as members of targeted group

(A)

In general

Subparagraph (A) of section 51(d)(3) of the Internal Revenue Code of 1986 (relating to qualified veteran) is amended by striking agency as being a member of a family and all that follows and inserting

agency as—

(i)

being a member of a family receiving assistance under a food stamp program under the Food Stamp Act of 1977 for at least a 3-month period ending during the 12-month period ending on the hiring date, or

(ii)

entitled to compensation for a service-connected disability incurred after September 10, 2001.

.

(B)

Definitions

Paragraph (3) of section 51(d) of such Code is amended by adding at the end the following new subparagraph:

(C)

Other definitions

For purposes of subparagraph (A), the terms compensation and service-connected have the meanings given such terms under section 101 of title 38, United States Code.

.

(2)

Increase in amount of wages taken into account for disabled veterans

Paragraph (3) of section 51(b) of such Code is amended—

(A)

by inserting ($12,000 per year in the case of any individual who is a qualified veteran by reason of subsection (d)(3)(A)(ii)) before the period at the end, and

(B)

by striking Only first $6,000 of in the heading and inserting Limitation on.

(e)

Effective date

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, in taxable years ending after such date.