HIRE CREDIT Act

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