II
119THCONGRESS
1
STSESSION S. 1027
To amend the Internal Revenue Code of 1986 to make employers of spouses
of military personnel eligible for the work opportunity credit.
IN THE SENATE OF THE UNITED STATES
MARCH13, 2025
Mr. K
AINE(for himself, Mr. BOOZMAN, Ms. HASSAN, Mr. ROUNDS, Mrs. SHA-
HEEN, Mr. HOEVEN, Mr. BLUMENTHAL, Mr. SCOTTof Florida, Mr.
W
ARNER, Mr. CRAMER, Ms. CORTEZMASTO, Ms. MURKOWSKI, Mr.
H
ICKENLOOPER, Mr. MORAN, and Mr. COTTON) 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.
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
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•S 1027 IS
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
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