Military Spouses Employment Act of 2006

Military Spouses Employment Act of 2006 - Amends the Internal Revenue Code to include spouses of members of the Armed Forces on extended active duty (more than 90 days or for an indefinite period) as members of a targeted group for purposes of the work opportunity tax credit (thus giving employers a tax incentive for hiring military spouses).

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5081 Introduced in House (IH)]







109th CONGRESS
  2d Session
                                H. R. 5081

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

                             April 4, 2006

Mr. Carter (for himself, Mr. Reyes, Ms. Jackson-Lee of Texas, Mr. Kuhl 
   of New York, Mr. Hayes, Mr. McGovern, Mr. Rothman, Mr. Evans, Mr. 
 Calvert, Mr. Goode, Mr. Wilson of South Carolina, Mr. Strickland, Mr. 
  Gonzalez, Mr. McCaul of Texas, Mr. Kline, Mr. Lucas, Mr. Pombo, Mr. 
 McKeon, Mr. Rehberg, Mr. Porter, Mr. Culberson, Mr. DeLay, Mr. Burton 
 of Indiana, Mr. Marchant, Mr. Jenkins, Mr. Coble, Mr. Sam Johnson of 
   Texas, Mr. Pearce, Mr. Walsh, Mr. Smith of Texas, Ms. Harris, Mr. 
 Kingston, Ms. Granger, Mr. Burgess, Mr. Shimkus, Mr. Renzi, Mr. Wamp, 
    Mr. Cantor, Mr. Sessions, Mr. McHenry, Mr. Brady of Texas, Mrs. 
  Blackburn, Mr. Alexander, Mr. Davis of Tennessee, Mr. Lincoln Diaz-
Balart of Florida, Mr. Mario Diaz-Balart of Florida, Mr. Hayworth, Mr. 
   Shaw, Mr. Bonilla, Mr. Gerlach, Mr. Keller, Mr. Barrett of South 
   Carolina, Mr. Neugebauer, Mr. Feeney, Mr. Gohmert, Mr. Mica, Mr. 
  Gingrey, Mr. Gene Green of Texas, Mr. Ortiz, Mr. Edwards, Ms. Ginny 
 Brown-Waite of Florida, Mr. Otter, Mr. Terry, Mr. Rogers of Alabama, 
Mr. Rogers of Michigan, Mr. Linder, Mr. Cole of Oklahoma, Mr. Simmons, 
 Mr. Oxley, Mr. Doolittle, Mr. Hastings of Washington, Mr. Hunter, Mr. 
Akin, Mr. Poe, Mr. Ehlers, Mrs. Myrick, Mr. Young of Alaska, Mr. Petri, 
Mr. Marshall, Mr. Sullivan, Mr. Jones of North Carolina, Mr. Paul, Mrs. 
 Lowey, Mr. King of New York, Mr. Bonner, Mr. Cooper, Mr. LaHood, Mrs. 
  Cubin, Mr. English of Pennsylvania, Mrs. Capito, Mrs. Musgrave, Mr. 
  King of Iowa, Mr. Daniel E. Lungren of California, Mr. Wicker, Mr. 
    Blunt, Mr. Boehner, Mr. Shuster, Mr. Garrett of New Jersey, Mr. 
 Fitzpatrick of Pennsylvania, Mr. Reynolds, Mr. Markey, Mr. Camp, Mr. 
 Bishop of Georgia, Mr. Ryun of Kansas, Mr. LoBiondo, and Mr. Osborne) 
 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 Spouses Employment Act of 
2006''.

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 (G), by striking the period at the end of subparagraph (H) 
and inserting ``, or'', and by adding at the end the following new 
subparagraph:
                    ``(I) a qualified military spouse.''.
    (b) Qualified Military Spouse.--Subsection (d) of section 51 of 
such Code is amended by redesignating paragraphs (10), (11), and (12) 
as paragraph (11), (12), and (13), respectively, and by inserting after 
paragraph (9) the following new paragraph:
            ``(10) 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.''.
    (c) Termination.--Subparagraph (B) of section 51(c)(4) of such Code 
(relating to termination) is amended by inserting ``(in the case of a 
qualified military spouse, December 31, 2006)'' before the period at 
the end.
    (d) Conforming Amendment.--Paragraph (1) of section 51A(c) of such 
Code is amended by striking ``section 51(d)(11)'' and inserting 
``section 51(d)(12)''.
    (e) Effective Date.--The amendments made this section shall apply 
to amounts paid or incurred after the date of enactment of this Act to 
individuals who begin work for the employer after such date.
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