To amend the Internal Revenue Code of 1986 to include individuals who have exhausted all rights to emergency unemployment compensation under title IV of the Supplemental Appropriations Act, 2008 as a…
Official title: To amend the Internal Revenue Code of 1986 to include individuals who have exhausted all rights to emergency unemployment compensation under title IV of the Su… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to include individuals who have exhausted all rights to emergency unemployment compensation under title IV of the Supplemental Appropriations Act, 2008 as a targeted group for purposes of the work opportunity tax credit.
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Referred to the House Committee on Ways and Means.
Amends the Internal Revenue Code to allow employers a work opportunity tax credit for hiring a 99er (defined by this Act as an individual who has exhausted all rights to emergency unemployment compensation under the Supplemental Appropriations Act, 2008 during the period beginning on December 1, 2007, and ending on the individual's hiring date). Reduces the amount of such credit (40% to 25%) for employees who remain employed for 120 hours, but less than 400 hours, and in the second year of employment.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 2120: To amend the Internal Revenue Code of 1986 to include individuals who have exhausted all rights to emergency unemployment compensation under title IV of the Supplemental Appropriations Act, 2008 as a targeted group for purposes of the work opportunity tax credit.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-2120/
"H.R. 2120: To amend the Internal Revenue Code of 1986 to include individuals who have exhausted all rights to emergency unemployment compensation under title IV of the Supplemental Appropriations Act, 2008 as a targeted group for purposes of the work opportunity tax credit.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-2120/.
H.R. 2120, 112th Cong. (2026), https://openamerica.io/bill/112-HR-2120/.
[H.R. 2120: To amend the Internal Revenue Code of 1986 to include individuals who have exhausted all rights to emergency unemployment compensation under title IV of the Supplemental Appropriations Act, 2008 as a targeted group for purposes of the work opportunity tax credit.](https://openamerica.io/bill/112-HR-2120/)