; and (2) by inserting after subsection (e) the following new subsection: (f) Credit for second-Year wages for employment of vocational rehabilitation referrals, qualified SSI recipients, and qualified SSDI recipients (1) In general With respect to employment of a vocational rehabilitation referral, a qualified SSI recipient, or a qualified SSDI recipient— (A) the amount of the work opportunity credit determined under this section for the taxable year shall include 20 percent of the qualified second-year wages for such year, and (B) in lieu of applying subsection (b)(3), the amount of the qualified first-year wages, and the amount of qualified second-year wages, which may be taken into account with respect to such referral or recipient shall not exceed $12,500 per year. (2) Qualified second-year wages For purposes of this subsection, the term qualified second-year wages means qualified wages— (A) which are paid to a vocational rehabilitation referral, a qualified SSI recipient, or a qualified SSDI recipient, and (B) which are attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such referral or recipient determined under subsection (b)(2). (3) Special rules for agricultural and railway labor If such referral or recipient is an employee to whom subparagraph (A) or (B) of subsection (i)(1) applies, rules similar to the rules of such subparagraphs shall apply except that— (A) such subparagraph (A) shall be applied by substituting $12,500 for $6,000 , and (B) such subparagraph (B) shall be applied by substituting $1041.67 for $500 . . (b) Conforming amendments (1) Section 51 of the Internal Revenue Code of 1986, as amended by subsection (a), is amended— (A) in subsection (c)(1), by striking subsection (h)(2) and inserting subsection (i)(2) ; (B) in subsection (e)(3), by striking subsection (h)(1) and inserting subsection (i)(1)