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To amend the Internal Revenue Code of 1986 to allow the work opportunity tax credit for hiring displaced disaster victims.
Summary
This bill expands the federal work opportunity tax credit to include workers displaced by major disasters. Employers can claim the tax credit for hiring individuals who lost their homes or jobs as a result of a presidentially-declared disaster and are currently unemployed. The credit applies only if the hiring occurs within one year of the disaster and, for employers outside the disaster zone, if the worker averages less than 30 hours per week. The bill covers disasters declared by the President after January 1, 2024, under the Stafford Act. The credit applies to workers hired on or after January 1, 2024.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
3 cosponsors
- Rep. Chu, Judy [D-CA-28] (D-CA)
- Rep. Edwards, Chuck [R-NC-11] (R-NC)
- Rep. Moskowitz, Jared [D-FL-23] (D-FL)
Money behind the sponsor
Top reported contributors to Jasmine Crockett’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- DHR HEALTH $14,500
- MILLER WEISBROD OLESKY $7,750
- MATTHEWS SOUTHWEST $6,600
- COINBASE $6,600
- PIVOTAL VENTURES $6,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Jasmine Crockett → · Outside spending →
Actions (2)
- Mar 6, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 6, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
March 6, 2025
Ms. Crockett (for herself, Mr. Edwards, Ms. Chu, and Mr. Moskowitz) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow the work opportunity tax credit for hiring displaced disaster victims.
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 “Helping Increase Realtime Employment for Communities Recovering from Emergency Disasters for an Interim Time Act” or as the “HIRE CREDIT Act”.
SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR HIRING DISPLACED DISASTER VICTIMS.
(a) In General.—Section 51(d) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting “, or”, and by adding at the end the following new subparagraph:
“(K) a displaced disaster victim.”.
(b) Displaced Disaster Victim.—Section 51(d) of such Code is amended by adding at the end the following new paragraph:
“(16) Displaced disaster victim.—
“(A) In general.—The term ‘displaced disaster victim’ means any individual who is certified by the designated local agency—
“(i) as having a principal residence (as defined in section 1033(h)(4)) in a qualified disaster zone which was rendered uninhabitable as a result of the qualified disaster with respect to such qualified disaster zone,
“(ii) as being employed (immediately prior to the incident period with respect to such qualified disaster) at a location in such qualified disaster zone which was rendered inoperable as a result of such qualified disaster, and
“(iii) as being in a period of unemployment.
“(B) Temporary status.—The term ‘displaced disaster victim’ shall not include any individual unless the hiring date with respect to such individual is before the date which is 1 year after the last day of the incident period with respect to the qualified disaster referred to in subparagraph (A).
“(C) Exclusion of full-time employment outside of qualified disaster zone.—If the principal place of employment by the taxpayer of any displaced disaster victim is outside of the qualified disaster zone with respect to such individual, the term ‘qualified wages’ shall not include any amount paid or incurred by such employer as compensation for the services of such individual with respect any calendar week if such individual provided 30 or more hours of services to such employer during such week.
“(D) Qualified disaster zone.—The term ‘qualified disaster zone’ means any area—
“(i) with respect to which a major disaster was declared, on or after January 1, 2024, by the President under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, and
“(ii) which was determined by the President, on or after January 1, 2024, to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of the qualified disaster with respect to such disaster area.
“(E) Qualified disaster.—The term ‘qualified disaster’ means, with respect to any qualified disaster zone, the disaster by reason of which a major disaster was declared with respect to such area.
“(F) Incident period.—The term ‘incident period’ means, with respect to any qualified disaster, the period specified by the Federal Emergency Management Agency as the period during which such disaster occurred (except that for purposes of this paragraph such period shall not be treated as beginning before January 1, 2024).”.
(c) Effective Date.—The amendments made by this section shall apply to individuals who begin work for the employer on or after January 1, 2024.
(d) Transition Rules.—In the case of any qualified disaster the incident period of which ends before the date of the enactment of this Act—
(1) section 51(d)(16)(B) of the Internal Revenue Code of 1986 shall be applied by substituting “the date of the enactment of this Act” for “the last day” and all that follows, and
(2) in the case of an individual who begins work for the employer before the date of the enactment of this Act, section 51(d)(15)(A)(iii) shall be determined with respect to the period before the date on which such individual so begins such work. <all>
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