1. Short title; table of contents (a) Short title This Act may be cited as the Stronger Way Act . (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. TITLE I—Transitional jobs program Sec. 101. Purposes. Sec. 102. Definitions. Sec. 103. Transitional jobs. Sec. 104. Authorization of appropriations. TITLE II—Poverty reduction tax credits Sec. 201. Reform of earned income credit. Sec. 202. Establishment of fully refundable child tax credit. I Transitional jobs program 101. Purposes The purposes of the transitional jobs program under this title are to— (1) reduce poverty and unemployment; (2) offer unemployed or partially employed individuals the opportunity to work in a transitional job for the purpose of enabling such individuals to gain, through wage-paying jobs, the experience and skills needed to move into regular employment; and (3) assist employers to create new regular employment. 102. Definitions In this title: (1) Employer of record The term employer of record means a local government, nonprofit, or for-profit entity selected under section 103(c)(3)(A) to carry out the responsibilities described in section 103(d). (2) Host site employer The term host site employer means an employer that— (A) provides an individual who is eligible for a transitional job with the opportunity to work in a specific transitional job for which the individual is qualified, as determined by such employer, at a worksite that is under the direct supervision of such employer; and (B) agrees to be responsible for— (i) selecting, training, and supervising the transitional job worker, including providing a written job description, initial training, ongoing management, and periodic performance reviews; (ii) certifying to the employer of record, in the manner prescribed by the Secretary, the number of hours that the transitional job worker has worked for the host site employer