Military Spouse Hiring Act

Summary#

This bill changes the Internal Revenue Code to let employers claim the Work Opportunity Tax Credit when they hire spouses of military members. It adds a new category, called a "qualified military spouse," to the list of groups that make a new hire eligible for the credit. A qualified military spouse is any person who, on the hiring date, is certified by the designated local agency as the spouse of a U.S. Armed Forces member. The change applies to wages paid or incurred after the law is enacted for people who begin work after that date.

What it means for you#

• Employers: If you hire a spouse of a military member and that spouse is certified by the designated local agency, you may be able to claim the Work Opportunity Tax Credit for that hire.
• Military spouses: To make an employer eligible for the credit, you would need to be certified as a qualified military spouse by the local agency before or on your hiring date.
• Timing: The rule applies only to hires and wages after the law takes effect.

Expenses#

No publicly available information about estimated federal costs, revenue changes, or fiscal impact is included in the bill text or metadata provided.

Proponents' View#

No publicly available information on supporters' arguments or statements is included in the bill text or metadata provided.

Opponents' View#

No publicly available information on opponents' arguments or statements is included in the bill text or metadata provided.