To amend the Internal Revenue Code of 1986 to allow employers a tax credit for hiring displaced homemakers.

H.R. 867 proposes a change to the federal tax code that would provide a financial incentive for businesses to hire individuals transitioning from domestic work to the professional workforce. Specifically, it would allow employers to claim a tax credit when they hire "displaced homemakers"—individuals who have spent at least five years providing unpaid care for family members at home and have lost their primary source of financial support. For eligible citizens, this bill aims to make it easier to re-enter the job market by reducing the financial risk for employers hiring those who have been out of the labor force for an extended period.