March 13, 2023
U.S. Senator Kirsten Gillibrand, a member of the Senate Armed Services Committee, and 20 other senators, are introducing the Military Spouse Hiring Act. Gillibrand says, the legislation will give incentives to businesses to hire spouses of military members, by giving those businesses a tax credit.
See text of legislation below:
To amend the Internal Revenue Code of 1986 to make employers of spouses of military personnel eligible for
the work opportunity credit.
1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,
3 SECTION 1. SHORT TITLE.
4 This Act may be cited as the ‘‘Military Spouse Hiring
5 Act’’.
6 SEC. 2. ELIGIBILITY OF SPOUSES OF MILITARY PERSONNEL
7 FOR THE WORK OPPORTUNITY CREDIT.
8 (a) IN GENERAL.—Paragraph (1) of section 51(d) of
9 the Internal Revenue Code of 1986 is amended by striking
2
GAI22080 JCC S.L.C.
1 ‘‘or’’ at the end of subparagraph (I), by striking the period
2 at the end of subparagraph (J) and inserting ‘‘, or’’, and
3 by adding at the end the following new subparagraph:
4 ‘‘(K) a qualified military spouse.’’.
5 (b) QUALIFIED MILITARY SPOUSE.—Subsection (d)
6 of section 51 of such Code is amended by adding at the
7 end the following new paragraph:
8 ‘‘(16) QUALIFIED MILITARY SPOUSE.—The
9 term ‘qualified military spouse’ means any individual
10 who is certified by the designated local agency as
11 being (as of the hiring date) a spouse of a member
12 of the Armed Forces of the United States.’’.
13 (c) EFFECTIVE DATE.—The amendments made by
14 this section shall apply to amounts paid or incurred after
15 the date of the enactment of this Act to individuals who
16 begin work for the employer after such date.
