[Congressional Record Volume 169, Number 120 (Thursday, July 13, 2023)]
[Senate]
[Page S2599]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 432. Mr. KAINE (for himself and Mr. Boozman) submitted an 
amendment intended to be proposed by him to the bill S. 2226, to 
authorize appropriations for fiscal year 2024 for military activities 
of the Department of Defense, for military construction, and for 
defense activities of the Department of Energy, to prescribe military 
personnel strengths for such fiscal year, and for other purposes; which 
was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. 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.
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