Military Spouse Hiring Act

Subjects: Taxation

Summary:  <p><b>Military Spouse Hiring Act </b></p> <p>This bill expands the Work Opportunity Tax Credit (WOTC) to include the hiring of a qualified military spouse. (The WOTC permits employers who hire individuals who are members of a targeted group such as qualified veterans, ex-felons, or long-term unemployment recipients to claim a tax credit equal to a portion of the wages paid to those individuals.) </p> <p>A <em>qualified military spouse</em> is 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.</p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 596 Introduced in Senate (IS)]

&lt;DOC&gt;






118th CONGRESS
  1st Session
                                 S. 596

To amend the Internal Revenue Code of 1986 to make employers of spouses 
    of military personnel eligible for the work opportunity credit.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 1, 2023

Mr. Kaine (for himself, Mr. Boozman, Ms. Hassan, Mr. Rounds, Ms. Cortez 
Masto, Mr. Graham, Mr. Blumenthal, Mr. Cramer, Mr. Booker, Mr. Cotton, 
  Ms. Warren, Mr. Scott of Florida, Mr. Warnock, Mrs. Blackburn, Mrs. 
 Shaheen, Ms. Murkowski, Mr. Hickenlooper, Mr. Moran, Mrs. Gillibrand, 
 Mr. Hoeven, and Mr. Warner) introduced the following bill; which was 
          read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to make employers of spouses 
    of military personnel eligible for the work opportunity credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

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.
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