[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3274 Introduced in Senate (IS)]

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118th CONGRESS
  1st Session
                                S. 3274

    To amend the Internal Revenue Code of 1986 to provide the work 
    opportunity tax credit with respect to hiring veterans who are 
    receiving educational assistance under laws administered by the 
               Secretary of Veterans Affairs or Defense.


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                   IN THE SENATE OF THE UNITED STATES

                            November 9, 2023

 Ms. Rosen (for herself and Mr. Moran) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to provide the work 
    opportunity tax credit with respect to hiring veterans who are 
    receiving educational assistance under laws administered by the 
               Secretary of Veterans Affairs or Defense.

    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 ``Hire Student Veterans Act''.

SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR HIRING VETERANS RECEIVING 
              EDUCATIONAL ASSISTANCE UNDER LAWS ADMINISTERED BY THE 
              SECRETARY OF VETERANS AFFAIRS OR DEFENSE.

    (a) In General.--Section 51(d)(3)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``or'' at the end of clause (iii), by 
striking the period at the end of clause (iv) and inserting ``, or'', 
and by adding at the end the following new clause:
                            ``(v) attending an educational institution 
                        by means of educational assistance provided 
                        under chapter 30, 31, 32, 33, or 34 of title 
                        38, United States Code, or chapter 1606 or 1607 
                        of title 10, United States Code.''.
    (b) Modification of Minimum Employment Period.--Section 51(i)(3)(A) 
of the Internal Revenue Code of 1986 is amended by inserting ``(other 
than a qualified veteran described in subsection (d)(3)(A)(v))'' after 
``In the case of an individual''.
    (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.
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