I
119THCONGRESS
1
STSESSION H. R. 2033
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
MARCH11, 2025
Mr. B
EYER(for himself, Mr. KELLYof Pennsylvania, Mr. PANETTA, Mr. CAR-
TERof Texas, Mr. CONNOLLY, Mr. LARSONof Connecticut, Mr. MCGOV-
ERN, Ms. JACOBS, Mr. FLEISCHMANN, Mr. CASTEN, Ms. PINGREE, Mrs.
B
ICE, Ms. CHU, Mrs. MCBATH, Ms. BROWNLEY, Mr. COSTA, and Ms.
N
ORTON) introduced the following bill; which was referred to the Com-
mittee 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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Military Spouse Hiring 4
Act’’. 5
VerDate Sep 11 2014 15:38 Mar 22, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2033.IH H2033
kjohnson on DSK7ZCZBW3PROD with $$_JOB 2
•HR 2033 IH
SEC. 2. ELIGIBILITY OF SPOUSES OF MILITARY PERSONNEL 1
FOR THE WORK OPPORTUNITY CREDIT. 2
(a) I
NGENERAL.—Paragraph (1) of section 51(d) of 3
the Internal Revenue Code of 1986 is amended by striking 4
‘‘or’’ at the end of subparagraph (I), by striking the period 5
at the end of subparagraph (J) and inserting ‘‘, or’’, and 6
by adding at the end the following new subparagraph: 7
‘‘(K) a qualified military spouse.’’. 8
(b) Q
UALIFIEDMILITARYSPOUSE.—Subsection (d) 9
of section 51 of such Code is amended by adding at the 10
end the following new paragraph: 11
‘‘(16) Q
UALIFIED MILITARY SPOUSE .—The 12
term ‘qualified military spouse’ means any individual 13
who is certified by the designated local agency as 14
being (as of the hiring date) a spouse of a member 15
of the Armed Forces of the United States.’’. 16
(c) E
FFECTIVEDATE.—The amendments made by 17
this section shall apply to amounts paid or incurred after 18
the date of the enactment of this Act to individuals who 19
begin work for the employer after such date. 20
Æ
VerDate Sep 11 2014 15:38 Mar 22, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2033.IH H2033
kjohnson on DSK7ZCZBW3PROD with $$_JOB