Military Spouses Employment Act

Bill: 117-hr-2966
Sponsor: full_name: Rep. Carter, John R. [R-TX-31]
Introduced: 2021-05-04
Policy area: Taxation
Subjects: Employee hiring

Income tax credits

Military personnel and dependents

Wages and earnings
Latest action: action_date: 2021-05-04
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2021-05-04
action_desc: Introduced in House
text: <p><b>Military Spouses Employment Act</b></p> <p>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.) </p> <p>A <em>qualified military spouse</em> 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.</p>

tv_txt: I 117th CONGRESS 1st Session H. R. 2966 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.

1. Short title This Act may be cited as the Military Spouses Employment Act . 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.