I 
109TH CONGRESS 
2D SESSION 
H. R. 5081 
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 
APRIL 4, 2006 
Mr. CARTER (for himself, Mr. REYES, Ms. JACKSON-LEE of Texas, Mr. KUHL 
of New York, Mr. HAYES, Mr. MCGOVERN, Mr. ROTHMAN, Mr. EVANS, 
Mr. CALVERT, Mr. GOODE, Mr. WILSON of South Carolina, Mr. STRICK-
LAND, Mr. GONZALEZ, Mr. MCCAUL of Texas, Mr. KLINE, Mr. LUCAS, 
Mr. POMBO, Mr. MCKEON, Mr. REHBERG, Mr. PORTER, Mr. 
CULBERSON, Mr. DELAY, Mr. BURTON of Indiana, Mr. MARCHANT, Mr. 
JENKINS, Mr. COBLE, Mr. SAM JOHNSON of Texas, Mr. PEARCE, Mr. 
WALSH, Mr. SMITH of Texas, Ms. HARRIS, Mr. KINGSTON, Ms. GRANG-
ER, Mr. BURGESS, Mr. SHIMKUS, Mr. RENZI, Mr. WAMP, Mr. CANTOR, 
Mr. SESSIONS, Mr. MCHENRY, Mr. BRADY of Texas, Mrs. BLACKBURN, 
Mr. ALEXANDER, Mr. DAVIS of Tennessee, Mr. LINCOLN DIAZ-BALART 
of Florida, Mr. MARIO DIAZ-BALART of Florida, Mr. HAYWORTH, Mr. 
SHAW, Mr. BONILLA, Mr. GERLACH, Mr. KELLER, Mr. BARRETT of 
South Carolina, Mr. NEUGEBAUER, Mr. FEENEY, Mr. GOHMERT, Mr. 
MICA, Mr. GINGREY, Mr. GENE GREEN of Texas, Mr. ORTIZ, Mr. ED-
WARDS, Ms. GINNY BROWN-WAITE of Florida, Mr. OTTER, Mr. TERRY, 
Mr. ROGERS of Alabama, Mr. ROGERS of Michigan, Mr. LINDER, Mr. 
COLE of Oklahoma, Mr. SIMMONS, Mr. OXLEY, Mr. DOOLITTLE, Mr. 
HASTINGS of Washington, Mr. HUNTER, Mr. AKIN, Mr. POE, Mr. 
EHLERS, Mrs. MYRICK, Mr. YOUNG of Alaska, Mr. PETRI, Mr. MAR-
SHALL, Mr. SULLIVAN, Mr. JONES of North Carolina, Mr. PAUL, Mrs. 
LOWEY, Mr. KING of New York, Mr. BONNER, Mr. COOPER, Mr. 
LAHOOD, Mrs. CUBIN, Mr. ENGLISH of Pennsylvania, Mrs. CAPITO, Mrs. 
MUSGRAVE, Mr. KING of Iowa, Mr. DANIEL E. LUNGREN of California, 
Mr. WICKER, Mr. BLUNT, Mr. BOEHNER, Mr. SHUSTER, Mr. GARRETT 
of New Jersey, Mr. FITZPATRICK of Pennsylvania, Mr. REYNOLDS, Mr. 
MARKEY, Mr. CAMP, Mr. BISHOP of Georgia, Mr. RYUN of Kansas, Mr. 
LOBIONDO, and Mr. OSBORNE) introduced the following bill; which was 
referred to the Committee on Ways and Means 
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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 2006’’. 
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 (G), by striking the pe-
riod at the end of subparagraph (H) and inserting ‘‘, or’’, 
and by adding at the end the following new subparagraph: 
‘‘(I) a qualified military spouse.’’. 
(b) QUALIFIED MILITARY SPOUSE.—Subsection (d) 
of section 51 of such Code is amended by redesignating 
paragraphs (10), (11), and (12) as paragraph (11), (12), 
and (13), respectively, and by inserting after paragraph 
(9) the following new paragraph: 
‘‘(10) QUALIFIED
MILITARY
SPOUSE.—The 
term ‘qualified military spouse’ means any individual 
who is certified by the designated local agency as 
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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) TERMINATION.—Subparagraph (B) of section 
51(c)(4) of such Code (relating to termination) is amended 
by inserting ‘‘(in the case of a qualified military spouse, 
December 31, 2006)’’ before the period at the end. 
(d) CONFORMING AMENDMENT.—Paragraph (1) of 
section 51A(c) of such Code is amended by striking ‘‘sec-
tion 51(d)(11)’’ and inserting ‘‘section 51(d)(12)’’. 
(e) EFFECTIVE DATE.—The amendments made this 
section shall apply to amounts paid or incurred after the 
date of enactment of this Act to individuals who begin 
work for the employer after such date. 
Æ 
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