H.R. 1914

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1914 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 1914

To amend the Internal Revenue Code of 1986 to allow the work 
opportunity tax credit for hiring displaced disaster victims.

_______________________________________________________________________

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.
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