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II
116TH CONGRESS
1ST SESSION
S. 537
To amend the Internal Revenue Code of 1986 to provide the work opportunity
tax credit with respect to hiring veterans who are receiving educational
assistance under laws administered by the Secretary of Veterans Affairs
or Defense.
IN THE SENATE OF THE UNITED STATES
FEBRUARY 25, 2019
Ms. ROSEN (for herself, Mr. MORAN, Ms. STABENOW, Mr. GARDNER, Mr.
CRAMER, and Ms. BALDWIN) introduced the following bill; which was
read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to provide
the work opportunity tax credit with respect to hiring
veterans who are receiving educational assistance under
laws administered by the Secretary of Veterans Affairs
or Defense.
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 ‘‘Hire Student Veterans
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Act’’.
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•S 537 IS
SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR HIRING VET-
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ERANS RECEIVING EDUCATIONAL ASSIST-
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ANCE UNDER LAWS ADMINISTERED BY THE
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SECRETARY OF VETERANS AFFAIRS OR DE-
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FENSE.
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(a) IN GENERAL.—Section 51(d)(3)(A) of the Inter-
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nal Revenue Code of 1986 is amended by striking ‘‘or’’
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at the end of clause (iii), by striking the period at the
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end of clause (iv) and inserting ‘‘, or’’, and by adding at
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the end the following new clause:
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‘‘(v) attending an educational institu-
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tion by means of educational assistance
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provided under chapter 30, 31, 32, 33, or
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34 of title 38, United States Code, or
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chapter 1606 or 1607 of title 10, United
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States Code.’’.
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(b) MODIFICATION OF MINIMUM EMPLOYMENT PE-
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RIOD.—Section 51(i)(3)(A) of the Internal Revenue Code
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of 1986 is amended by inserting ‘‘(other than a qualified
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veteran described in subsection (d)(3)(A)(v))’’ after ‘‘In
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the case of an individual’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to individuals who begin work for
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the employer after the date of the enactment of this Act.
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Æ
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