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I
117TH CONGRESS
1ST SESSION H. R. 2966
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
MAY 4, 2021
Mr. CARTER of Texas introduced the following bill; which was referred to the
Committee on Ways and Means
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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Military Spouses Em-
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ployment Act’’.
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SEC. 2. ELIGIBILITY OF SPOUSES OF MILITARY PERSONNEL
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FOR THE WORK OPPORTUNITY CREDIT.
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(a) IN GENERAL.—Paragraph (1) of section 51(d) of
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the Internal Revenue Code of 1986 is amended by striking
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‘‘or’’ at the end of subparagraph (I), by striking the period
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at the end of subparagraph (J) and inserting ‘‘, or’’, and
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by adding at the end the following new subparagraph:
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‘‘(K) a qualified military spouse.’’.
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(b) QUALIFIED MILITARY SPOUSE.—Subsection (d)
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of section 51 of such Code is amended by redesignating
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paragraphs (12) through (15) as paragraphs (13) through
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(16), respectively, and by inserting after paragraph (9) the
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following new paragraph:
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‘‘(11) QUALIFIED
MILITARY
SPOUSE.—The
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term ‘qualified military spouse’ means any individual
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who is certified by the designated local agency as
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being a spouse (determined as of the hiring date) of
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a member of the Armed Forces of the United States
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who is serving on a period of extended active duty
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which includes the hiring date. For purposes of the
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preceding sentence, the term ‘extended active duty’
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means any period of active duty pursuant to a call
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or order to such duty for a period in excess of 90
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days or for an indefinite period.’’.
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(c) EFFECTIVE DATE.—The amendments made this
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section shall apply to amounts paid or incurred after the
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date of the enactment of this Act to individuals who begin
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work for the employer after such date.
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Æ
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