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<PRE>[DOCID: f:s1173is.txt]






107th CONGRESS
  1st Session
                                S. 1173

     To amend the Internal Revenue Code of 1986 to extend the work 
opportunity credit to the employment of any adult food stamp recipient.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 12, 2001

   Mr. Bayh introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to extend the work 
opportunity credit to the employment of any adult food stamp recipient.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF WORK OPPORTUNITY CREDIT TO EMPLOYMENT OF ANY 
              ADULT FOOD STAMP RECIPIENT.

    (a) In General.--Section 51(d)(8)(A)(i) of the Internal Revenue 
Code of 1986 (defining qualified food stamp recipient) is amended by 
striking ``but not age 25''.
    (b) Effective Date.--The amendment made by this section shall apply 
to individuals who begin work for the employer after the date of the 
enactment of this Act.
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