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, 2019. 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, 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