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 
2014’’ or the ‘‘HERO Transition from Battlespace to 
Workplace Act of 2014’’. 
(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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process and who carries out the duties described in 
section 4303(17)(B) of such Code. 
‘‘(2) VETERAN.—The term ‘veteran’ has the 
meaning given such term by section 101(2) of title 
38, United States Code. 
‘‘(d) AGGREGATION RULE FOR EMPLOYER.—All per-
sons treated as a single employer for purposes of sub-
section (a) or (b) of section 52 shall be treated as one 
person for purposes of this section. 
‘‘(e) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as the Secretary deter-
mines necessary or appropriate to carry out this section.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code is 
amended by striking ‘‘plus’’ at the end of paragraph (35), 
by striking the period at the end of paragraph (36) and 
inserting ‘‘, plus’’, and by adding at the end the following 
new paragraph: 
‘‘(37) the military relations manager tax credit 
determined under section 45S(a).’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45S. Military Relations Manager.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 3. HIRING OF VETERANS. 
(a) IMPROVEMENTS TO USERRA.— 
(1) REASONABLE
EFFORTS
OF
EMPLOYER.— 
Section 4303 of title 38, United States Code, is 
amended— 
(A) in paragraph (10), by inserting before 
the period at the end the following: ‘‘, and may 
include designating an employee as a military 
relations manager and using the military skills 
translator database’’; and 
(B) by adding at the end the following new 
paragraphs: 
‘‘(17) The term ‘military relations manager’ 
means an individual employed by an employer— 
‘‘(A) who is an expert in— 
‘‘(i) the process of transitioning from 
being a member of the Armed Forces to 
being a civilian; and 
‘‘(ii) translating the skills, experience, 
and training gained in the Armed Forces 
to skills, experience, and training needed in 
the private sector; and 
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