I 
114TH CONGRESS 
1ST SESSION 
H. R. 76 
To amend the Internal Revenue Code of 1986 to provide a tax credit to 
encourage private employers to hire veterans, to amend title 38, United 
States Code, to clarify the reasonable efforts an employer may make 
under the Uniformed Services Employment and Reemployment Rights 
Act with respect to hiring veterans, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 6, 2015 
Ms. JACKSON LEE introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on 
Veterans’ Affairs, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a tax credit to encourage private employers to hire vet-
erans, to amend title 38, United States Code, to clarify 
the reasonable efforts an employer may make under the 
Uniformed Services Employment and Reemployment 
Rights Act with respect to hiring veterans, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE; FINDINGS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Helping to Encourage Real Opportunity for Veterans 
Transitioning from Battlespace to Workplace Act of 
2015’’ or the ‘‘HERO Transition from Battlespace to 
Workplace Act of 2015’’. 
(b) FINDINGS.—Congress finds the following: 
(1) 
The 
majority 
of 
men 
and 
women 
transitioning from the Armed Services to the civilian 
sector have experienced difficulty in making the 
transition and regard their greatest challenge to be 
finding a job that is meaningful to them even though 
nearly 90 percent of them believe they have the gen-
eral skills needed to land their ideal job such as 
problem solving, leadership, ethics, and time man-
agement and most believe they possess specific mar-
ketable skills, such as information technology, health 
care, mechanical, and aviation. 
(2) Among the biggest challenges veterans face 
in securing suitable employment in the civilian sector 
are: overcoming the difficulty in translating to em-
ployers the value of the skills they learned in the 
military; competing with candidates who have been 
in the workforce longer; the perceived reluctance of 
employers to hire due to concerns about multiple de-
ployments or military training and time commit-
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ments of the Reserve Component; and fears of deal-
ing with veterans’ disabilities. 
(3) Studies have shown that more than 80 per-
cent of veterans transitioning from military service 
to the civilian sector regard employer-provided vet-
eran support programs as ‘‘critical’’ or ‘‘important’’ 
to their success and believe it is important for em-
ployers to provide flexible leave for the health issues 
they face. 
SEC. 2. TAX CREDIT FOR MILITARY RELATIONS MANAGERS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business-related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45S. MILITARY RELATIONS MANAGER. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, in the case of an employer, the military relations 
manager tax credit determined under this section for a 
taxable year is an amount equal to $1,000 multiplied by 
the number of veterans— 
‘‘(1) who begin work for the employer in the 
taxable year or preceding taxable year of the em-
ployer, and 
‘‘(2) with respect to whom a qualified military 
relations manager is exercising the duties described 
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in section 4303(17)(B) of title 38, United States 
Code. 
‘‘(b) LIMITATIONS.— 
‘‘(1) MAXIMUM
NUMBER
OF
VETERANS
PER 
MILITARY RELATIONS MANAGER.—Not more than 25 
veterans hired in a taxable year may be taken into 
account under subsection (a) for each qualified mili-
tary relations manager. 
‘‘(2) MINIMUM SERVICE WITH EMPLOYER.—A 
veteran may not be taken into account for purposes 
of subsection (a) until the veteran has provided con-
tinuous service for the employer for the 8-month pe-
riod beginning on the day the veteran first begins 
work with the employer and with respect to whom 
the qualified military relations manager is exercising 
the duties described in section 4303(17)(B) of title 
38, United States Code. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED
MILITARY
RELATIONS
MAN-
AGER.—For purposes of this section, the term 
‘qualified military relations manager’ means, with 
respect to an employer, a military relations manager 
with the qualities described in section 4303(17)(A) 
of title 38, United States Code, who has been des-
ignated by the taxpayer to participate in the hiring 
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