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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2033 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 2033
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
March 11, 2025
Mr. Beyer (for himself, Mr. Kelly of Pennsylvania, Mr. Panetta, Mr.
Carter of Texas, Mr. Connolly, Mr. Larson of Connecticut, Mr. McGovern,
Ms. Jacobs, Mr. Fleischmann, Mr. Casten, Ms. Pingree, Mrs. Bice, Ms.
Chu, Mrs. McBath, Ms. Brownley, Mr. Costa, and Ms. Norton) 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 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.
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