[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2682 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 2682

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

                             June 12, 2007

  Mr. Carter (for himself, Mr. Bishop of Georgia, Mr. Culberson, Mr. 
    Aderholt, Mr. Burton of Indiana, Mr. LoBiondo, Mr. Bonner, Mr. 
 Sessions, Mr. Conaway, Mr. Wamp, Mr. Hayes, Mr. Terry, Mr. Rogers of 
 Michigan, Mr. Ehlers, Mr. Souder, Ms. Granger, Mrs. Bono, Mr. Garrett 
 of New Jersey, Mr. Markey, Mr. Neugebauer, Mr. Poe, Mr. Boozman, Mr. 
    Pence, Ms. Pryce of Ohio, Mr. Edwards, Mr. Radanovich, and Mr. 
  Marchant) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on Armed 
Services, for a period to be subsequently determined by the Speaker, in 
   each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

_______________________________________________________________________

                                 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Spouses Employment Act of 
2007''.

SEC. 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 (H), by striking the period at the end of subparagraph (I) 
and inserting ``, or'', and by adding at the end the following new 
subparagraph:
                    ``(J) a qualified military spouse.''.
    (b) Qualified Military Spouse.--Subsection (d) of section 51 of 
such Code is amended by redesignating paragraphs (11), (12), and (13) 
as paragraph (12), (13), and (14), 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.
    (d) Offset.--Section 7307 of title 10, United States Code, is 
amended--
            (1) by striking subsection (a);
            (2) by striking ``(b) Other Vessels.-- (1) A naval vessel 
        not subject to subsection (a) may'' and inserting ``(a) 
        Authority to Transfer After Notification.--A naval vessel 
        may'';
            (3) by striking ``(A)'' and inserting ``(1)'';
            (4) by striking ``(B)'' and inserting ``(2)''; and
            (5) by striking ``(2) For purposes of paragraph (1)(B)'' 
        and inserting ``(b) Continuity of Session.--For purposes of 
        subsection (a)(1)''.
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