Military Spouse Hiring Act
Source: Congress.gov ·
406 words in original text
What This Bill Does
This bill changes the tax code to let employers of military spouses get a work opportunity credit. A work opportunity credit is a tax break that the federal government gives to employers who hire people from certain groups. The bill adds military spouses to the list of groups that qualify for this credit.
Who It Affects
Employers who hire spouses of people in the United States Armed Forces. Military spouses who are hired by employers. Designated local agencies that certify whether someone qualifies as a military spouse.
Key Provisions
• Employers can now claim a work opportunity credit when they hire a qualified military spouse (Sec. 2(a))
• A "qualified military spouse" is any person certified by a designated local agency as being a spouse of a member of the United States Armed Forces on the date they are hired (Sec. 2(b))
• The new tax credit applies to amounts paid or incurred after this law takes effect, for individuals who begin work after that date (Sec. 2(c))
What Changes
If this bill becomes law, employers will be able to use military spouses as a category of workers who qualify them for the work opportunity credit tax benefit. Previously, military spouses were not listed as a qualifying group for this credit.
Important Definitions
Qualified military spouse: any individual certified by the designated local agency as being a spouse of a member of the United States Armed Forces as of the hiring date.
Effective Date
The amendments apply to amounts paid or incurred after the date this law is enacted, for individuals who begin work after that date.
Important: This plain English summary was generated by AI and is provided for informational purposes only.
It is not legal advice. Always consult the official bill text on Congress.gov
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