Military Spouse Hiring Act

Bill: 118-s-596
Sponsor: full_name: Sen. Kaine, Tim [D-VA]
Introduced: 2023-03-01
Policy area: Taxation
Latest action: action_date: 2023-03-01
text: Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S570)

Summaries:
action_date: 2023-03-01
action_desc: Introduced in Senate
text: <p><b>Military Spouse Hiring Act </b></p> <p>This bill expands the Work Opportunity Tax Credit (WOTC) to include the hiring of a qualified military spouse. (The WOTC 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.</p>

tv_txt: II 118th CONGRESS 1st Session S. 596 IN THE SENATE OF THE UNITED STATES March 1, 2023 Mr. Kaine (for himself, Mr. Boozman , Ms. Hassan , Mr. Rounds , Ms. Cortez Masto , Mr. Graham , Mr. Blumenthal , Mr. Cramer , Mr. Booker , Mr. Cotton , Ms. Warren , Mr. Scott of Florida , Mr. Warnock , Mrs. Blackburn , Mrs. Shaheen , Ms. Murkowski , Mr. Hickenlooper , Mr. Moran , Mrs. Gillibrand , Mr. Hoeven , and Mr. Warner ) introduced the following bill; which was read twice and referred to the Committee on Finance 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 Spouse Hiring 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 adding at the end the following new paragraph: (16) Qualified military spouse The term qualified military spouse means 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 of the United States. . (c) Effective date The amendments made by 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.