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HR 3992 116th Congress House

Disability Employment Incentive Act

Official title: To amend the Internal Revenue Code of 1986 to include individuals receiving Social Security Disability Insurance benefits under the work opportunity credit, in… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to include individuals receiving Social Security Disability Insurance benefits under the work opportunity credit, increase the work opportunity credit for vocational rehabilitation referrals, qualified SSI recipients, and qualified SSDI recipients, expand the disabled access credit, and enhance the deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly.

Introduced: July 25, 2019 Introduced by: Harder, Josh Democratic · California See on congress.gov
Taxation Disability and paralysisDisability assistanceEmployee hiringIncome tax credits
More subjectsShow fewer subjects
Income tax deductionsInternet and video servicesInternet, web applications, social mediaLong-term, rehabilitative, and terminal careMigrant, seasonal, agricultural laborPoverty and welfare assistanceRailroadsSmall businessTransportation employeesUnemploymentWages and earnings
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 25, 2019
Referred to the House Committee on Ways and Means.
Jul 25, 2019
Introduced in House
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 Latest action July 25, 2019

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Disability Employment Incentive Act

This bill 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.

 Related & companion bills 1
  • S 255 Identical bill Disability Employment Incentive Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Fitzpatrick, Brian K.
Pennsylvania · Jul 25, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3992: Disability Employment Incentive Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-3992/
MLA
"H.R. 3992: Disability Employment Incentive Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-3992/.
Bluebook (legal)
H.R. 3992, 116th Cong. (2026), https://openamerica.io/bill/116-HR-3992/.
Markdown link
[H.R. 3992: Disability Employment Incentive Act](https://openamerica.io/bill/116-HR-3992/)
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