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Military Spouse Hiring Act

To amend the Internal Revenue Code of 1986 to make employers of spouses of military personnel eligible for the work opportunity credit.

Introduced Mar 13, 2025

Latest action (Mar 13, 2025) Read twice and referred to the Committee on Finance.

Policy area
Issues
DefenseEconomy & Taxes

Summary

The Military Spouse Hiring Act would amend the Internal Revenue Code to make employers of military spouses eligible for the federal Work Opportunity Tax Credit (WOTC). Under current law, the WOTC is available to employers who hire individuals from specific targeted groups; this bill would add military spouses to that list of eligible groups. Employers hiring individuals certified as spouses of active-duty military members could claim the tax credit on wages paid to those employees after the law's enactment. The credit would apply to individuals who begin employment after the bill's effective date.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Actions (2)

  1. Mar 13, 2025 Read twice and referred to the Committee on Finance. · senate
  2. Mar 13, 2025 Introduced in Senate

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Full text

IN THE SENATE OF THE UNITED STATES

March 13, 2025

Mr. Kaine (for himself, Mr. Boozman, Ms. Hassan, Mr. Rounds, Mrs. Shaheen, Mr. Hoeven, Mr. Blumenthal, Mr. Scott of Florida, Mr. Warner, Mr. Cramer, Ms. Cortez Masto, Ms. Murkowski, Mr. Hickenlooper, Mr. Moran, and Mr. Cotton) 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 make employers of spouses of military personnel eligible for the work opportunity credit.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Military Spouse Hiring Act”.

SEC. 2. ELIGIBILITY OF SPOUSES OF MILITARY PERSONNEL FOR THE WORK OPPORTUNITY CREDIT.

(a) 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.”.

(b) Qualified Military Spouse.—Subsection (d) of section 51 of such Code is amended by adding at the end the following new paragraph:

“(16) Qualified military spouse.—The term ‘qualified military spouse’ means any individual who is certified by the designated local agency as being (as of the hiring date) a spouse of a member of the Armed Forces of the United States.”.

(c) Effective Date.—The amendments made by 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. <all>

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