107th CONGRESS
1st Session
S. 1173
To amend the Internal Revenue Code of 1986 to extend the work
opportunity credit to the employment of any adult food stamp recipient.
IN THE SENATE OF THE UNITED STATES
July 12, 2001
Mr. BAYH 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 extend the work
opportunity credit to the employment of any adult food stamp recipient.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. EXTENSION OF WORK OPPORTUNITY CREDIT TO EMPLOYMENT OF ANY ADULT
FOOD STAMP RECIPIENT.
(a) IN GENERAL- Section 51(d)(8)(A)(i) of the Internal Revenue Code of
1986 (defining qualified food stamp recipient) is amended by striking `but not
age 25'.
(b) EFFECTIVE DATE- The amendment made by this section shall apply to
individuals who begin work for the employer after the date of the enactment of
this Act.
END