123STA T . 33 7PUBLIC LA W 111 –5—FE B. 17 , 2 0 0 9Acertif ic a ti onu n d er s u b c l ause (I I ) s h all be in such for m and manner and filed at such time as the S ec - retar y may by re g ulations p rescribe .‘ ‘(iii) I NCOMEFR OM AS MA L L BU S I NESS. —F or pur- poses of clause (ii) , income from a small business means, w ith respect to any indi v idual, income from a trade or business the average number of employees of which was less than 50 0 employees for the calendar year ending with or within the preceding ta x able year of the individual. ‘‘(iv) SE P ARA T E RETURNS.—In the case of a married individual (within the meaning of section 7 70 3 ) who files a separate return for the taxable year for which the amount of the installment is being determined, clause (ii)(I) shall be applied by substituting ‘ $2 50,000 ’ for ‘$500,000’. ‘‘(v) E STATES AN D TRUSTS.—In the case of an estate or trust, ad j usted gross income shall be determined as provided in section 6 7(e).’’. PARTI II — I NCE NTI V E SFO RNE WJ O B S SEC.12 21. IN CEN T I V EST OH I R E U NE MPL O Y E D VETER A NS AND DIS - CONNECTED YOUTH. (a) IN G ENERAL.—Subsection (d) of section 5 1 is amended by adding at the end the following new paragraph
‘‘(1 4 ) C REDIT ALLO W ED FOR UNEMPLO Y ED V ETERANS AND DISCONNECTED YOUT H HIRED IN 20 0 9 OR 20 1 0.— ‘‘(A) IN G ENERAL.—Any unemployed veteran or discon- nected youth who begins wor k for the employer during 200 9 or 2010 shall be treated as a member of a targeted group for purposes of this subpart. ‘‘( B ) D EFINITIONS.—For purposes of this paragraph— ‘‘(i) U NEMPLOYED VETERAN.— T he term ‘unemployed veteran’ means any veteran (as defined in paragraph (3)(B), determined without regard to clause (ii) thereof) 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 com- pensation under State or Federal law for not less than 4 weeks during the 1-year period ending on the hiring date. ‘‘(ii) DISCONNECTED YOUTH.—The term ‘discon- nected 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 ‘‘(I V ) as not readily employable by reason of lacking a sufficient number of basic skills.’’. 26USC51.
