text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Veteran Employment Transition Act of 
  2010''.
  
  SEC. 2. WORK OPPORTUNITY CREDIT FOR CERTAIN RECENTLY DISCHARGED 
                VETERANS.
  
      (a) In General.--Subparagraph (A) of section 51(d)(3) of the 
  Internal Revenue Code of 1986 is amended by striking ``means any 
  veteran'' and all that follows and inserting ``means any recently 
  discharged veteran and any disadvantaged veteran.''
      (b) Recently Discharged Veteran; Disadvantaged Veteran.--Paragraph 
  (3) of section 51(d) of the Internal Revenue Code of 1986 is amended--
              (1) by redesignating subparagraphs (B) and (C) as 
          subparagraphs (D) and (E), respectively, and
              (2) by inserting after subparagraph (A) the following new 
          subparagraphs:
                      ``(B) Recently discharged veteran.--For purposes of 
                  subparagraph (A), the term `recently discharged 
                  veteran' means--
                              ``(i) any individual who has served on 
                          active duty (other than active duty for 
                          training) in the Armed Forces of the United 
                          States for more than 180 total days (whether 
                          consecutive or not),
                              ``(ii) any individual who has been 
                          discharged or released from active duty in the 
                          Armed Forces of the United States for a 
                          service-connected disability, and
                              ``(iii) any member of the National Guard 
                          who has served for more than 180 total days 
                          (whether consecutive or not) 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),
                  who has been discharged or released from such duty at 
                  any time during the 5-year period ending on the hiring 
                  date. Such term shall not include any unemployed 
                  veteran who begins work for the employer before the 
                  date of the enactment of the Veteran Employment 
                  Transition Act of 2010.
                      ``(C) Disadvantaged veteran.--For purposes of 
                  subparagraph (A), the term `disadvantaged veteran' 
                  means any veteran who is certified by the designated 
                  local agency as--
                              ``(i) being a member of a family receiving 
                          assistance under a supplemental nutrition 
                          assistance program under the Food and Nutrition 
                          Act of 2008 for at least a 3-month period 
                          ending during the 12-month period ending on the 
                          hiring date, or
                              ``(ii) entitled to compensation for a 
                          service-connected disability, and--
                                      ``(I) having a hiring date which is 
                                  not more than 1 year after having been 
                                  discharged or released from active duty 
                                  in the Armed Forces of the United 
                                  States, or
                                      ``(II) having aggregate periods of 
                                  unemployment during the 1-year period 
                                  ending on the hiring date which equal 
                                  or exceed 6 months.''.
      (c) Conforming Amendments.--Section 51 of the Internal Revenue Code 
  of 1986 is amended--
              (1) by striking ``(d)(3)(A)(ii)'' in paragraph (3) of 
          subsection (b) and inserting ``(d)(3)(C)(ii)'',
              (2) by striking ``For purposes of subparagraph (A)'' each 
          place it appears in subparagraphs (D) and (E) of subsection 
          (d)(3), as redesignated by subsection (b), and inserting ``For 
          purposes of subparagraph (C)'',
              (3) by adding at the end of paragraph (13) of subsection 
          (d) the following new subparagraph:
                      ``(D) 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 is a recently discharged veteran.
                              ``(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).'',
              (4) by inserting ``who begins work for the employer after 
          December 31, 2008, and before the date of the enactment of the 
          Veteran Employment Transition Act of 2010,'' after ``Any 
          unemployed veteran'' in subparagraph (A) of subsection (d)(14), 
          and
              (5) by inserting a comma after ``during 2009 or 2010'' in 
          subparagraph (A) of subsection (d)(14).
      (d) 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.
      (e) Department of Defense Documentation.--
              (1) In general.--The Department of Defense and the National 
          Guard, as applicable, shall provide--
                      (A) 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
                      (B) to each member of the National Guard who is 
                  released from duty described in section 
                  51(d)(3)(B)(iii) of the Internal Revenue Code of 1986 
                  (as added by this Act) on or after the date of the 
                  enactment of this Act;
          in addition to the documentation which, without regard to this 
          subsection, is provided at the time of such discharge or 
          release, documentation described in paragraph (4). If the 
          documentation which is provided without regard to this 
          subsection at the time of the discharge or release described in 
          the preceding sentence does not include information sufficient 
          to satisfy the requirements of section 51(d)(13)(D)(i) of the 
          Internal Revenue Code of 1986 (as added by this Act), the 
          Department of Defense or the National Guard, whichever is 
          applicable, shall provide additional documentation which 
          includes such information.
              (2) Informational briefing.--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 provide a 
          briefing to such individual before or at the time of such 
          discharge or release to inform such individual of the credit 
          for employment of recently discharged veterans under section 51 
          of the Internal Revenue Code of 1986.
              (3) Request for documentation.--The Department of Defense 
          or the National Guard, whichever is applicable, shall provide 
          upon request the documentation described in paragraph (1) to 
          any individual who is discharged or released from duty 
          described in subparagraph (A) or (B) of paragraph (1) during 
          the 5-year period preceding and including the date of the 
          enactment of this Act.
              (4) Instructions for use of work opportunity credit.--The 
          documentation described in this paragraph is a document which 
          includes--
                      (A) instructions for an individual to ensure 
                  treatment as a recently discharged veteran for purposes 
                  of section 51(d)(3)(B) of the Internal Revenue Code of 
                  1986 (as added by this Act),
                      (B) instructions for employers detailing the use of 
                  the credit under such section 51 with respect to such 
                  individual, and
                      (C) the dates during which the credit under such 
                  section 51 is available.
          Such instructions shall be developed in collaboration with the 
          Internal Revenue Service.
target: Veteran Employment Transition Act of 2010 - Amends the Internal Revenue Code to revise the definition of "qualified veteran" for purposes of the work opportunity tax credit to mean recently discharged veterans and disadvantaged veterans.
  
  Defines "recently discharged veteran" to mean: (1) any individual who has served on active duty (other than active duty for training) in the Armed Forces for more than 180 total days (whether consecutive or not); (2) any individual who has been discharged or released from active duty for a service-connected disability; and (3) any member of the National Guard who has served for more than 180 total days (whether consecutive or not) in active duty, full-time National Guard duty, or duty in state status.
  
  Defines "disadvantaged veteran" as any veteran who is certified as being a member of a family receiving assistance under a supplemental nutrition assistance program and is entitled to compensation for a service-connected disability.
  
  Requires the Department of Defense (DOD) and the National Guard to inform military personnel who are discharged or released from active duty of the work opportunity tax credit and provide them with documentation relating to eligibility for and use of such credit.
feat_title: To amend the Internal Revenue Code of 1986 to extend the work opportunity credit to certain recently discharged veterans.