I 
110TH CONGRESS 
1ST SESSION H. R. 2682 
To amend the Internal Revenue Code of 1986 to make employers of spouses 
of military personnel eligible for the work opportunity credit. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 12, 2007 
Mr. CARTER (for himself, Mr. BISHOP of Georgia, Mr. CULBERSON, Mr. 
ADERHOLT, Mr. BURTON of Indiana, Mr. LOBIONDO, Mr. BONNER, Mr. 
SESSIONS, Mr. CONAWAY, Mr. WAMP, Mr. HAYES, Mr. TERRY, Mr. ROG-
ERS of Michigan, Mr. EHLERS, Mr. SOUDER, Ms. GRANGER, Mrs. BONO, 
Mr. GARRETT of New Jersey, Mr. MARKEY, Mr. NEUGEBAUER, Mr. POE, 
Mr. BOOZMAN, Mr. PENCE, Ms. PRYCE of Ohio, Mr. EDWARDS, Mr. 
RADANOVICH, and Mr. MARCHANT) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to 
the Committee on Armed Services, for a period to be subsequently deter-
mined 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 make 
employers of spouses of military personnel eligible for 
the work opportunity credit. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Military Spouses Em-
ployment Act of 2007’’. 
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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 (H), by striking the pe-
riod at the end of subparagraph (I) and inserting ‘‘, or’’, 
and by adding at the end the following new subparagraph: 
‘‘(J) a qualified military spouse.’’. 
(b) QUALIFIED MILITARY SPOUSE.—Subsection (d) 
of section 51 of such Code is amended by redesignating 
paragraphs (11), (12), and (13) as paragraph (12), (13), 
and (14), respectively, and by inserting after paragraph 
(9) the following new paragraph: 
‘‘(11) QUALIFIED
MILITARY
SPOUSE.—The 
term ‘qualified military spouse’ means any individual 
who is certified by the designated local agency as 
being a spouse (determined as of the hiring date) of 
a member of the Armed Forces of the United States 
who is serving on a period of extended active duty 
which includes the hiring date. For purposes of the 
preceding sentence, the term ‘extended active duty’ 
means any period of active duty pursuant to a call 
or order to such duty for a period in excess of 90 
days or for an indefinite period.’’. 
(c) EFFECTIVE DATE.—The amendments made this 
section shall apply to amounts paid or incurred after the 
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date of the enactment of this Act to individuals who begin 
work for the employer after such date. 
(d) OFFSET.—Section 7307 of title 10, United States 
Code, is amended— 
(1) by striking subsection (a); 
(2) by striking ‘‘(b) OTHER VESSELS.— (1) A 
naval vessel not subject to subsection (a) may’’ and 
inserting ‘‘(a) AUTHORITY
TO TRANSFER AFTER 
NOTIFICATION.—A naval vessel may’’; 
(3) by striking ‘‘(A)’’ and inserting ‘‘(1)’’; 
(4) by striking ‘‘(B)’’ and inserting ‘‘(2)’’; and 
(5) by striking ‘‘(2) For purposes of paragraph 
(1)(B)’’ and inserting ‘‘(b) CONTINUITY
OF SES-
SION.—For purposes of subsection (a)(1)’’. 
Æ 
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