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HR 5389 97th Congress House Taxation Children and youth Employer incentives Income tax Labor and Employment Seasonal labor Summer employment Tax credits Tax exemption Youth employment

Emergency Youth Employment Tax Incentive Act

Introduced: January 28, 1982 See on congress.gov
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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
Jan 28, 1982
Referred to House Committee on Ways and Means.
Jan 28, 1982
Introduced in House
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 Plain-English summary Congressional Research Service

Emergency Youth Employment Tax Incentive Act - Amends the Internal Revenue Code to allow an increased income tax credit under the targeted jobs tax credit program for qualified youth employed between May 17, 1982, and September 17, 1982. Increases the rate of such credit from 50 to 85 percent.

Defines "qualified youth" as an individual: (1) who is between 16 and 21 years old; (2) who has not displaced any other individual from employment; (3) who performs services on substantially a full-time basis; and (4) who is certified as being a member of an economically disadvantaged family.

Provides that 15 percent of the youth hired by any one employer need not be economically disadvantaged.

Exempts wages paid to a qualified youth from income tax, social security tax, and unemployment tax.

What's happening now January 28, 1982

Referred to House Committee on Ways and Means.

 Related & companion bills 1
  • S 2229 Identical bill Emergency Youth Employment Tax Incentive Act
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schumer, Charles E.
New York · Apr 22, 1982
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5389: Emergency Youth Employment Tax Incentive Act. 97th Congress. Open America. https://openamerica.io/bill/97-HR-5389/
MLA
"H.R. 5389: Emergency Youth Employment Tax Incentive Act." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-5389/.
Bluebook (legal)
H.R. 5389, 97th Cong. (2026), https://openamerica.io/bill/97-HR-5389/.
Markdown link
[H.R. 5389: Emergency Youth Employment Tax Incentive Act](https://openamerica.io/bill/97-HR-5389/)
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