Section 1 Short title
This Act may be cited as the “Military Spouses Employment Act”.
Military Spouses Employment Act
A BILL
To amend the Internal Revenue Code of 1986 to make employers of spouses of military personnel eligible for the work opportunity credit.
Sec. 2 Eligibility of spouses of military personnel for the work opportunity credit
In general— Paragraph (1) of section 51(d) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of subparagraph (I), by striking the period at the end of subparagraph (J) and inserting “, or”, and by adding at the end the following new subparagraph:
“(K) a qualified military spouse.”
Qualified military spouse— Subsection (d) of section 51 of such Code is amended by redesignating paragraphs (12) through (15) as paragraphs (13) through (16), respectively, and by inserting after paragraph (9) the following new paragraph:
“(11) Qualified military spouse—The term qualified military spouse means any individual who is certified by the designated local agency as being a spouse (determined as of the hiring date) of a member of the Armed Forces of the United States who is serving on a period of extended active duty which includes the hiring date. For purposes of the preceding sentence, the term extended active duty means any period of active duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period.”
Effective date— The amendments made this section shall apply to amounts paid or incurred after the date of the enactment of this Act to individuals who begin work for the employer after such date.