[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 51 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 51
To amend the Internal Revenue Code of 1986 to provide for an employment
assistance voucher program for the unemployed.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 3, 2013
Mr. Fitzpatrick 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 provide for an employment
assistance voucher program for the unemployed.
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 ``Hire Just One Act of 2013''.
SEC. 2. TREATMENT OF EMPLOYMENT ASSISTANCE VOUCHER PROGRAMS.
(a) Use of Unemployment Fund for Employment Assistance Voucher
Program.--
(1) State law.--Section 3304(a)(4) of the Internal Revenue
Code of 1986 is amended by striking ``and'' at the end of
subparagraph (F), by inserting ``and'' at the end of
subparagraph (G), and by adding at the end the following new
subparagraph:
``(H) during the 120-day period beginning on the
date of the enactment of the Hire Just One Act of 2013,
amounts may be withdrawn for the payment of allowances
under an employment assistance voucher program (as
defined in section 3306(v));''.
(2) Permissible expenditures.--Section 3306(f) of such Code
is amended--
(A) by striking ``and'' at the end of paragraph
(5),
(B) by redesignating the paragraph relating to the
self-employment assistance program as paragraph (6) and
striking the period at the end of such paragraph and
inserting ``; and'', and
(C) by adding at the end the following new
paragraph:
``(7) during the 120-day period beginning on the date of
the enactment of the Hire Just One Act of 2013, amounts may be
withdrawn for the payment of allowances under an employment
assistance voucher program (as defined in subsection (v)).''.
(b) Employment Assistance Voucher Program Defined.--Section 3306 of
such Code is amended by adding at the end the following new subsection:
``(v) Employment Assistance Voucher Program.--For the purposes of
this chapter--
``(1) In general.--The term `employment assistance voucher
program' means a program under which--
``(A) an eligible individual is issued an
employment assistance voucher,
``(B) upon employment with an employer described in
paragraph (5)--
``(i) the eligible individual transfers the
employment assistance voucher to the employer,
``(ii) the individual ceases to receive
unemployment compensation and is paid wages by
the employer, and
``(iii) the employer receives payments upon
presenting the voucher to the State, and
``(C) the program meets such other requirements as
the Secretary of Labor determines to be appropriate.
``(2) Rules relating to unemployed individuals.--For
purposes of paragraph (1)--
``(A) Compensation.--Compensation pursuant to
paragraph (1)(B)(ii) shall--
``(i) not be less than 200 percent of the
unemployment compensation otherwise payable to
the individual on the date of the individual's
employment under the employment assistance
voucher program,
``(ii) not be less than the minimum wage
(as specified in section 6 of the Fair Labor
Standards Act of 1938),
``(iii) be payable for a period not to
exceed the maximum number of remaining weeks of
unemployment compensation (including
supplemental and emergency) to which the
employee would be entitled (but for
participating in the employment assistance
voucher program), determined as of the date of
employment.
``(B) Termination of employment.--If, before the
end of the period referred to in subparagraph (A)(iii),
an individual's employment with an employer under the
employment assistance voucher program is terminated for
reasons other than cause, the individual is entitled to
the remaining period of entitlement referred to in
subparagraph (A)(iii) less the number of weeks of such
employment.
``(C) Certain requirements not to apply.--State
requirements relating to availability for work, active
search for work, and refusal to accept work are not
applicable to individuals participating in the
employment assistance voucher program.
``(3) Employment assistance voucher.--The term `employment
assistance voucher' means a voucher--
``(A) obtained by an eligible individual pursuant
to the State law,
``(B) payable to the employer of the eligible
individual--
``(i) at a rate determined under State law
but not to exceed 90 percent of the amount of
unemployment compensation to which the eligible
individual is entitled, and
``(ii) on the same schedule as unemployment
compensation would be payable to the individual
but for employment under the employment
assistance voucher program.
``(4) Eligible individual.--The term `eligible individual'
means an individual who--
``(A) is eligible to receive regular unemployment
compensation under the State law, extended
unemployment, or emergency unemployment or would be
eligible to receive such compensation except for the
requirements described in paragraph (1)(B),
``(B) is identified pursuant to a State worker
profiling system as an individual likely to exhaust
regular unemployment compensation,
``(C) immediately prior to employment by the
eligible employer, was unemployed for not less than 6
months, and
``(D) is employed by an eligible employer.
``(5) Eligible employer.--The term `eligible employer'
means an employer who agrees to the terms and conditions of
employment under the unemployment assistance voucher program
and who is approved by the State agency.
``(6) Treatment of participating individuals under federal
and state law.--Individuals participating in an unemployment
assistance voucher program shall be treated as unemployed for
the purposes of Federal and State laws applicable to
unemployment compensation, except that wages paid to the
employee under such program shall be subject to Federal and
State taxation to the same extent and in the same manner as
wages generally.
``(7) Cost limiter.--A State program shall not be treated
as an employment assistance voucher program for purposes of
this chapter unless the program does not result in any cost to
the Unemployment Trust Fund (established by section 904(a) of
the Social Security Act) in excess of the cost that would be
incurred by such State and charged to such Fund, or to any
Federal funds in the system if the State had not participated
in such program.
``(8) Prevention of employment termination to participate
in program.--A State program shall not be treated as an
employment assistance voucher program for purposes of this
chapter unless the State has in effect measures to prevent
employers from terminating employment for purposes of
participating in the employment assistance voucher program.
``(9) Prevention in terminating employees during program.--
A State program shall not be treated as an employment
assistance voucher program for purposes of this chapter unless
the State has in effect measures to recoup payments made to an
employer under the program if the employer has terminated from
employment more employees during the 120-day period referred to
in section 3304(a)(4)(H) than the employer has hired under the
program.''.
(c) Conforming Amendment.--Section 303(a)(5) of the Social Security
Act (42 U.S.C. 503(a)(5)) is amended by striking ``; and'' and
inserting ``: Provided further, That amounts may be withdrawn for the
payment of allowances under an employment assistance voucher program
(as defined in section 3306(v) of the Internal Revenue Code of 1986);
and''.
(d) State Reports.--Any State operating an employment assistance
voucher program approved by the Secretary of Labor pursuant to section
3304(a)(4)(H) of the Internal Revenue Code of 1986 (as added by this
section) shall report annually to the Secretary on the number of
individuals who participate in the program, the operating costs of the
program, compliance with program requirements, and any other relevant
aspects of program operations requested by the Secretary.
(e) Report to Congress.--Not later than 1 year after the date of
the enactment of this Act, the Secretary of Labor shall submit a report
to the Congress with respect to the operation of the employment
assistance voucher program. Such report shall be based on the reports
received from the States pursuant to subsection (d) and include such
other information as the Secretary of Labor determines is appropriate.
(f) Effective Date.--The provisions of this section and the
amendments made by this section shall take effect on the date of the
enactment of this Act.
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