. [Act sec. 1221 amends Code section 51(d)] Under Code section 51(d)(1), for purposes of the work opportunity credit, an individual is a member of a targeted group if such individual is-(A) a qualified IV-A recipient, (B) a qualified veteran, (C) a qualified ex-felon, (D) a designated community resident, (E) a vocational rehabilitation referral, (F) a qualified summer youth employee, (G) a qualified food stamp recipient, (H) a qualified SSI recipient, or (I) a long-term family assistance recipient.

Act sec. 1221 amends Code section 51(d) by adding at the end new paragraph (14): “(14) Credit allowed for unemployed veterans and disconnected youth hired in 2009 or 2010.”

Credit allowed for unemployed veterans and disconnected youth hired in 2009 or 2010.  Under new subparagraph (14)(A) of Code section 51(d), any unemployed veteran or disconnected youth who begins work for the employer during 2009 or 2010 shall be treated as a member of a targeted group for purposes of subpart F of part IV of subchapter A of chapter 1 of the Code.

Unemployed veteran.  Under new clause (14)(B)(i) of Code section 51(d), the term “unemployed veteran” means any veteran (as defined in Code section 51(d)(3)(B), determined without regard to Code section 51(d)(3)(B)(ii)) who is certified by the designated local agency as-(I) having been discharged or released from active duty in the Armed Forces at any time during the 5-year period ending on the hiring date, and (II) being in receipt of unemployment compensation under State or Federal law for not less than 4 weeks during the 1-year period ending on the hiring date.

Disconnected youth.  Under new clause (14)(B)(ii) of Code section 51(d), the term “disconnected youth” means any individual who is certified by the designated local agency-(I) as having attained age 16 but not age 25 on the hiring date, (II) as not regularly attending any secondary, technical, or post-secondary school during the 6-month period preceding the hiring date, (III) as not regularly employed during such 6-month period, and (IV) as not readily employable by reason of lacking a sufficient number of basic skills.

Act sec. 1221 applies to individuals who begin work for the employer after December 31, 2008.

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