| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 1027 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to make employers of spouses |
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| 6 | 6 | | of military personnel eligible for the work opportunity credit. |
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| 7 | 7 | | IN THE SENATE OF THE UNITED STATES |
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| 8 | 8 | | MARCH13, 2025 |
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| 9 | 9 | | Mr. K |
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| 10 | 10 | | AINE(for himself, Mr. BOOZMAN, Ms. HASSAN, Mr. ROUNDS, Mrs. SHA- |
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| 11 | 11 | | HEEN, Mr. HOEVEN, Mr. BLUMENTHAL, Mr. SCOTTof Florida, Mr. |
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| 12 | 12 | | W |
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| 13 | 13 | | ARNER, Mr. CRAMER, Ms. CORTEZMASTO, Ms. MURKOWSKI, Mr. |
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| 14 | 14 | | H |
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| 15 | 15 | | ICKENLOOPER, Mr. MORAN, and Mr. COTTON) introduced the following |
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| 16 | 16 | | bill; which was read twice and referred to the Committee on Finance |
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| 17 | 17 | | A BILL |
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| 18 | 18 | | To amend the Internal Revenue Code of 1986 to make |
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| 19 | 19 | | employers of spouses of military personnel eligible for |
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| 20 | 20 | | the work opportunity credit. |
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| 21 | 21 | | Be it enacted by the Senate and House of Representa-1 |
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| 22 | 22 | | tives of the United States of America in Congress assembled, 2 |
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| 23 | 23 | | SECTION 1. SHORT TITLE. 3 |
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| 24 | 24 | | This Act may be cited as the ‘‘Military Spouse Hiring 4 |
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| 25 | 25 | | Act’’. 5 |
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| 26 | 26 | | VerDate Sep 11 2014 02:10 Mar 25, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1027.IS S1027 |
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| 27 | 27 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 28 | 28 | | •S 1027 IS |
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| 29 | 29 | | SEC. 2. ELIGIBILITY OF SPOUSES OF MILITARY PERSONNEL 1 |
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| 30 | 30 | | FOR THE WORK OPPORTUNITY CREDIT. 2 |
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| 31 | 31 | | (a) I |
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| 32 | 32 | | NGENERAL.—Paragraph (1) of section 51(d) of 3 |
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| 33 | 33 | | the Internal Revenue Code of 1986 is amended by striking 4 |
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| 34 | 34 | | ‘‘or’’ at the end of subparagraph (I), by striking the period 5 |
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| 35 | 35 | | at the end of subparagraph (J) and inserting ‘‘, or’’, and 6 |
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| 36 | 36 | | by adding at the end the following new subparagraph: 7 |
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| 37 | 37 | | ‘‘(K) a qualified military spouse.’’. 8 |
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| 38 | 38 | | (b) Q |
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| 39 | 39 | | UALIFIEDMILITARYSPOUSE.—Subsection (d) 9 |
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| 40 | 40 | | of section 51 of such Code is amended by adding at the 10 |
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| 41 | 41 | | end the following new paragraph: 11 |
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| 42 | 42 | | ‘‘(16) Q |
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| 43 | 43 | | UALIFIED MILITARY SPOUSE .—The 12 |
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| 44 | 44 | | term ‘qualified military spouse’ means any individual 13 |
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| 45 | 45 | | who is certified by the designated local agency as 14 |
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| 46 | 46 | | being (as of the hiring date) a spouse of a member 15 |
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| 47 | 47 | | of the Armed Forces of the United States.’’. 16 |
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| 48 | 48 | | (c) E |
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| 49 | 49 | | FFECTIVEDATE.—The amendments made by 17 |
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| 50 | 50 | | this section shall apply to amounts paid or incurred after 18 |
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| 51 | 51 | | the date of the enactment of this Act to individuals who 19 |
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| 52 | 52 | | begin work for the employer after such date. 20 |
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| 53 | 53 | | Æ |
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| 54 | 54 | | VerDate Sep 11 2014 02:10 Mar 25, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S1027.IS S1027 |
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| 55 | 55 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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