March 11, 2025
Mr. Beyer (for himself, Mr. Kelly of Pennsylvania, Mr. Panetta, Mr. Carter of Texas, Mr. Connolly, Mr. Larson of Connecticut, Mr. McGovern, Ms. Jacobs, Mr. Fleischmann, Mr. Casten, Ms. Pingree, Mrs. Bice, Ms. Chu, Mrs. McBath, Ms. Brownley, Mr. Costa, and Ms. Norton) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to make employers of spouses of military personnel eligible for the work opportunity credit.
Section 1. Short title
This Act may be cited as the Military Spouse Hiring Act
.
Sec. 2. Eligibility of spouses of military personnel for the work opportunity credit
(a) In general
Paragraph (1) of section 51(d) of the Internal Revenue Code of 1986 is amended by striking or
at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting , or
, and by adding at the end the following new subparagraph:
(K)
a qualified military spouse.
(b) Qualified military spouse
Subsection (d) of section 51 of such Code is amended by adding at the end the following new paragraph:
(16) Qualified military spouse
The term qualified military spouse means any individual who is certified by the designated local agency as being (as of the hiring date) a spouse of a member of the Armed Forces of the United States.
(c) Effective date
The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act to individuals who begin work for the employer after such date.