Section 1 Short title
This Act may be cited as the “Building Reentry and Inclusive Development for Greater Employment Act” or the “BRIDGE Act”.
Building Reentry and Inclusive Development for Greater Employment Act
A BILL
To amend the Internal Revenue Code of 1986 to extend and expand the work opportunity tax credit.
Sec. 2 Extension and expansion of work opportunity tax credit
Extension of credit— Section 51(c)(4) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2025” and inserting “December 31, 2030”.
Expansion of credit—
Qualified ex-felon— Section 51(d)(4) of such Code is amended to read as follows:
“(4) Qualified criminal justice-impacted individual—The term qualified criminal justice-impacted individual means any individual who is certified by the designated local agency—
“(A) as having been—
“(i) convicted of a felony under any statute of the United States or any State, or
“(ii) incarcerated in any Federal, State, or local correctional institution, or placed on probation, for a period of at least 90 days, and
“(B) as having a hiring date which is not more than 3 years after—
“(i) in the case of an individual to whom only clause (i) of subparagraph (A) applies, the last date on which such individual was so convicted or was released from prison,
“(ii) in the case of an individual to whom only clause (ii) of subparagraph (A) applies, the last date on which such individual was released from such incarceration or was discharged from such probation, and
“(iii) in the case of an individual to whom both clauses (i) and (ii) of subparagraph (A) apply, the later of the dates specified in clauses (i) and (ii) of this subparagraph.”
Qualified opportunity youth— Section 51(d) of such Code is amended by adding at the end the following new paragraph:
“(16) Qualified opportunity youth—The term qualified opportunity youth means any individual who is certified by the designated local agency as being an out-of-school youth (as defined in section 129(a)(1)(B) of the Workforce Innovation and Opportunity Act).”
Conforming amendments— Section 51(d)(1) of such Code is amended—
in subparagraph (C), by striking “qualified ex-felon” and inserting “qualified criminal justice-impacted individual”,
in subparagraph (I), by striking “or”,
in subparagraph (J), by striking the period at the end and inserting “, or”, and
by adding at the end the following new subparagraph:
“(K) a qualified opportunity youth.”
Effective date— The amendments made by subsections (a), (b), and (c) shall apply to individuals who begin work for the employer after the date of the enactment of this Act.
Administrative provisions—
Regulations by Secretary of the Treasury— The Secretary of the Treasury shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of the amendments made by subsections (a), (b), and (c), including by implementing the recommendations described in subclauses (I) and (II) of paragraph (2)(B)(i).
Study by Comptroller General—
In general— The Comptroller General of the United States shall conduct a study on the efficiency of the administrative process through which employers may claim the credit determined under section 51(a) of the Internal Revenue Code of 1986.
Report— Not later than 1 year after the date of the enactment of this Act, the Comptroller General shall submit to Congress and the Secretary of the Treasury a report on the study described in subparagraph (A), and such report shall include—
recommendations for enhancing the efficiency of the administrative process referred to in such subparagraph, including by—
improving interagency coordination and data collection procedures for purposes of carrying out such administrative process, and
consolidating and simplifying any informational requirements on employers claiming the credit determined under section 51(a) of the Internal Revenue Code of 1986, and
such other information as the Comptroller General determines appropriate.