H.R. 1914

119 HR 1914 IH: Helping Increase Realtime Employment for Communities Recovering from Emergency Disasters for an Interim Time Act
 U.S. House of Representatives
 2025-03-06
 text/xml
 EN
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 I  119th CONGRESS  1st Session  H. R. 1914  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.
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  .
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.