Sec. 101 Short title
This title may be cited as the “Veteran Employment Transition Act of 2013”.
Title I — Work opportunity credit for recently discharged veterans
I Work opportunity credit for recently discharged veterans
Sec. 102 Work opportunity credit for certain recently discharged veterans
In general— Subparagraph (A) of section 51(d)(3) of the Internal Revenue Code of 1986 is amended by striking “means any veteran who is” and inserting “means any recently discharged veteran, or any veteran if such veteran is”.
Recently discharged veteran— Paragraph (3) of section 51(d) of the Internal Revenue Code of 1986 is amended—
by redesignating subparagraph (C) as subparagraph (D), and
by inserting after subparagraph (B) the following new subparagraph:
“(C) Recently discharged veteran—For purposes of subparagraph (A), the term recently discharged veteran means—
“(i) any individual who is described in clause (i) of subparagraph (B) (without regard to certification), and
“(ii) any member of the National Guard who has served for more than 180 consecutive days of—
“(I) active duty (within the meaning of title 32, United States Code) other than for training,
“(II) full-time National Guard duty (within the meaning of such title 32) other than for training,
“(III) duty, other than inactive duty or duty for training, in State status (within the meaning of such title 32), or
“(IV) any combination of duty described in subclause (I), (II), or (III),”
by adding at the end of paragraph (13) the following new subparagraph:
“(E) Pre-screening of recently discharged veterans
“(i) In general—For purposes of subparagraph (A), the term pre-screening notice shall include any documentation provided to an individual by the Department of Defense or the National Guard upon release or discharge from the Armed Forces or from service in the National Guard which includes information sufficient to establish that such individual satisfies the requirements of paragraph (3)(C).
“(ii) Additional certification not required—Subparagraph (A) shall be applied without regard to clause (ii)(II) thereof in the case of a recently discharged veteran who provides to the employer documentation described in clause (i).”
by striking paragraph (14).
Effective date— The amendments made by subsections (a), (b), and (c) shall apply to individuals whose hiring date (as defined in section 51(d)(11) of the Internal Revenue Code of 1986) is on or after the date of the enactment of this Act.
Department of Defense documentation—
In general— The Department of Defense and the National Guard, as applicable, shall provide—
to each individual who is discharged or released from active duty in the Armed Forces of the United States on or after the date of the enactment of this Act; and
to each member of the National Guard who is released from duty described in section 51(d)(3)(C)(ii) of the Internal Revenue Code of 1986 (as added by this Act) on or after the date of the enactment of this Act;
Informational briefing as part of preseparation counseling— In the case of an individual who is discharged or released from duty described in subparagraph (A) or (B) of paragraph (1) after the date of the enactment of this Act, the Department of Defense or the National Guard, whichever is applicable, shall inform such individual, as a part of the individual preseparation counseling required by section 1142 of title 10, United States Code, of the credit for employment of recently discharged veterans under section 51 of the Internal Revenue Code of 1986.
Request for documentation— The Department of Defense or the National Guard, whichever is applicable, shall provide upon request the documentation required by paragraph (1) to any individual who is discharged or released from duty described in subparagraph (A) or (B) of such paragraph during the 5-year period preceding and including the date of the enactment of this Act.
Instructions for use of work opportunity credit— The documentation described in this paragraph is a document which includes—
instructions for an individual to ensure treatment as a recently discharged veteran for purposes of section 51(d)(3)(C) of the Internal Revenue Code of 1986 (as added by this Act),
instructions for employers detailing the use of the credit under such section 51 with respect to such individual, and
the dates during which the credit under such section 51 is available.