Military Spouses Employment Act

Military Spouses Employment Act - 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 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4764 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 4764

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 4, 2010

 Mr. Carter (for himself, Ms. Titus, Mr. LoBiondo, Ms. Jackson Lee of 
Texas, Mr. Brady of Pennsylvania, Mr. Smith of Texas, Mrs. Christensen, 
    Mr. Sam Johnson of Texas, Mrs. McMorris Rodgers, Mr. Rogers of 
 Michigan, Mr. Bishop of Georgia, Mr. Mica, Mr. Olson, Mr. Bonner, Mr. 
  Lincoln Diaz-Balart of Florida, Mr. Blunt, Mr. Neugebauer, and Mr. 
  McCotter) 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''.

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 (H), by striking the period at the end of subparagraph (I) 
and inserting ``, or'', and by adding at the end the following new 
subparagraph:
                    ``(J) a qualified military spouse.''.
    (b) Qualified Military Spouse.--Subsection (d) of section 51 of 
such Code is amended by redesignating paragraphs (11), (12), and (13) 
as paragraph (12), (13), and (14), 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.''.
    (c) 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.
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