US Congress House Bill 3992 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on July 25 2019 - 25% progression, died in committee
Action: 2019-07-25 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

Expands tax credits and deductions that are available for employers who hire and retain employees with disabilities. The bill expands the work opportunity tax credit to include the hiring of employees who receive Social Security Disability Insurance (SSDI) benefits. For employers who hire vocational rehabilitation referrals, Supplemental Security Income recipients, or SSDI recipients, the bill also (1) increases the amount of wages that may be taken into account for the credit, and (2) allows an additional credit for second-year wages. With respect to the tax credit for expenditures by eligible small businesses to provide access to disabled individuals, the bill increases the limits that apply to (1) the amount of expenditures that are eligible for the credit, and (2) the gross receipts and full-time employees of eligible small businesses. The bill also expands the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly. The bill modifies the deduction to (1) increase limitation on the amount of the deduction, and (2) allow the deduction to be used for certain improvements in the accessibility of Internet or telecommunications services to handicapped and elderly individuals.

Disability Employment Incentive Act

Rep. Josh Harder [D-CA]

Rep. Brian Fitzpatrick [R-PA]

Date	Chamber	Action
2019-07-25	House	Referred to the House Committee on Ways and Means.
2019-07-25	House	Introduced in House

SB255 (Same As) 2019-01-29 - Read twice and referred to the Committee on Finance.

Type	Source
Summary	https://www.congress.gov/bill/116th-congress/house-bill/3992/all-info
Text	https://www.congress.gov/116/bills/hr3992/BILLS-116hr3992ih.pdf