118 S596 IS: Military Spouse Hiring Act U.S. Senate 2023-03-01 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II118th CONGRESS1st SessionS. 596IN THE SENATE OF THE UNITED STATESMarch 1, 2023Mr. Kaine (for himself, Mr. Boozman, Ms. Hassan, Mr. Rounds, Ms. Cortez Masto, Mr. Graham, Mr. Blumenthal, Mr. Cramer, Mr. Booker, Mr. Cotton, Ms. Warren, Mr. Scott of Florida, Mr. Warnock, Mrs. Blackburn, Mrs. Shaheen, Ms. Murkowski, Mr. Hickenlooper, Mr. Moran, Mrs. Gillibrand, Mr. Hoeven, and Mr. Warner) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to make employers of spouses of military personnel eligible for the work opportunity credit.

1.

Short title

This Act may be cited as the Military Spouse Hiring Act.

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 (I), by striking the period at the end of subparagraph (J) and inserting , or, and by adding at the end the following new subparagraph:(K)a qualified military spouse..(b)

Qualified military spouse

Subsection (d) of section 51 of such Code is amended by adding at the end the following new paragraph:(16)

Qualified military spouse

The term qualified military spouse means any individual who is certified by the designated local agency as being (as of the hiring date) a spouse of a member of the Armed Forces of the United States..(c)

Effective date

The amendments made by 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.