1. Short title
This Act may be cited as the “Hire Student Veterans Act”.
Hire Student Veterans Act
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.
2. Work opportunity tax credit for hiring veterans receiving educational assistance under laws administered by the Secretary of Veterans Affairs or Defense
In general— Section 51(d)(3)(A) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of clause (iii), by striking the period at the end of clause (iv) and inserting “, or”, and by adding at the end the following new clause:
“(v) attending an institute of higher learning by means of educational assistance provided under chapter 30, 31, 32, 33, or 34 of title 38, United States Code, or chapter 1606 or 1607 of title 10, United States Code.”
Modification of minimum employment period— Section 51(i)(3)(A) of such Code is amended by inserting “(other than a qualified veteran described in subsection (d)(3)(A)(v))” after “In the case of an individual”.
Effective date— The amendments made by this section shall apply to individuals who begin work for the employer after the date of the enactment of this Act.