Plain English summary not yet available
The full original text is available below. Check back soon as we process this bill.
I
116TH CONGRESS
1ST SESSION H. R. 2667
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 10, 2019
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-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. SHORT TITLE.
3
This Act may be cited as the ‘‘Military Spouses Em-
4
ployment Act’’.
5
SEC. 2. ELIGIBILITY OF SPOUSES OF MILITARY PERSONNEL
6
FOR THE WORK OPPORTUNITY CREDIT.
7
(a) IN GENERAL.—Paragraph (1) of section 51(d) of
8
the Internal Revenue Code of 1986 is amended by striking
9
‘‘or’’ at the end of subparagraph (I), by striking the period
10
VerDate Sep 11 2014
23:05 May 20, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2667.IH
H2667
pbinns on DSK79D2C42PROD with BILLS
2
•HR 2667 IH
at the end of subparagraph (J) and inserting ‘‘, or’’, and
1
by adding at the end the following new subparagraph:
2
‘‘(K) a qualified military spouse.’’.
3
(b) QUALIFIED MILITARY SPOUSE.—Subsection (d)
4
of section 51 of such Code is amended by redesignating
5
paragraphs (12) through (15) as paragraphs (13) through
6
(16), respectively, and by inserting after paragraph (9) the
7
following new paragraph:
8
‘‘(11) QUALIFIED
MILITARY
SPOUSE.—The
9
term ‘qualified military spouse’ means any individual
10
who is certified by the designated local agency as
11
being a spouse (determined as of the hiring date) of
12
a member of the Armed Forces of the United States
13
who is serving on a period of extended active duty
14
which includes the hiring date. For purposes of the
15
preceding sentence, the term ‘extended active duty’
16
means any period of active duty pursuant to a call
17
or order to such duty for a period in excess of 90
18
days or for an indefinite period.’’.
19
(c) EFFECTIVE DATE.—The amendments made this
20
section shall apply to amounts paid or incurred after the
21
date of the enactment of this Act to individuals who begin
22
work for the employer after such date.
23
Æ
VerDate Sep 11 2014
23:05 May 20, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6301
E:\BILLS\H2667.IH
H2667
pbinns on DSK79D2C42PROD with BILLS