1. Short title This Act may be cited as the Disability Employment Incentive Act . 2. Expansion of work opportunity credit to include individuals receiving Social Security Disability Insurance benefits (a) In general Subsection (d) of section 51 of the Internal Revenue Code of 1986 is amended— (1) in paragraph (1)— (A) in subparagraph (I), by striking or at the end; (B) in subparagraph (J), by striking the period at the end and inserting , or ; and (C) by adding at the end the following new subparagraph: (K) a qualified SSDI recipient. ; and (2) by adding at the end the following new paragraph: (16) Qualified SSDI recipient The term qualified SSDI recipient means any individual who is certified by the designated local agency as receiving disability insurance benefits under section 223 of the Social Security Act ( 42 U.S.C. 423 ) for any month ending within the 60-day period ending on the hiring date. . (b) Effective date The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2018. 3. Enhancement of Work Opportunity Credit for vocational rehabilitation referrals, qualified SSI recipients, and qualified SSDI recipients (a) In general Section 51 of the Internal Revenue Code of 1986 is amended— (1) by redesignating subsections (f) through (k) as subsections (g) through (l), respectively