S3076-118

Introduced

To amend the Internal Revenue Code of 1986 to include individuals receiving Social Security disability 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.

118th Congress Introduced Oct 18, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to include individuals receiving Social Security disability 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., changes federal law or congressional policy affecting workers, employers, and labor regulators. The main policy domain is Labor, Transportation, Finance.

Who Benefits and How

workers, employers, and labor regulators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, workers, employers, and labor regulators may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section S1: 1. Short title This Act may be cited as the Disability Employment Incentive Act.
  • Section id371124C37C83481B853DB34255014991: 2. Expansion of work opportunity credit to include individuals receiving disability benefits under the Social Security Act Subsection (d) of section 51 of the...
  • Section idA76FA2094E2A4D7387B56453F1850ED8: 3. Enhancement of Work Opportunity Credit for vocational rehabilitation referrals, qualified SSI recipients, and qualified SSDI recipients Section 51 of the...
  • Section id12673152DB5C4B1C92D7E18927CDCECB: 4. Expansion of disabled access credit Subsection (a) of section 44 of the Internal Revenue Code of 1986 is amended by striking $10,250 and inserting $20,250....
  • Section id4F7721B8F7EA47529EDC11B64857D446: 5. Expansion of deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly Subsection (b) of section 190 of...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to include individuals receiving Social Security disability 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., changes federal law or congressional policy affecting workers, employers, and labor regulators.

Key Policy Areas

Labor, Transportation, Finance

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to include individuals receiving Social Security disability 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., changes federal law or congressional policy affecting workers, employers, and labor regulators.

Policy Domains

Labor Transportation Finance

Whole bill

Identified Gains
  • workers, employers, and labor regulators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
workers, employers, and labor regulators: ,
Identified Costs
  • federal implementing agencies
  • workers, employers, and labor regulators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: ,
workers, employers, and labor regulators: ,

Legislative Progress

Introduced
Introduced Committee Passed
Oct 18, 2023

Mr. Casey (for himself, Mr. Brown, Ms. Duckworth, Mr. Van …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Labor Transportation Finance
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology