Title: Military Spouses Employment Act
Policy area: Taxation

Summary:
Military Spouses Employment Act
This bill expands the work opportunity tax credit to include the hiring of a qualified military spouse. (The credit 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.)
A qualified military spouse 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 who is serving on a period of extended active duty (in excess of 90 days or for an indefinite period) which includes the hiring date.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2966 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 2966

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

                              May 4, 2021

 Mr. Carter of Texas introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 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 Spouses Employment 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 redesignating paragraphs (12) through (15) as 
paragraphs (13) through (16), 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 date of the enactment of this Act 
to individuals who begin work for the employer after such date.
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