Hire Student Veterans Act

Hire Student Veterans Act

This bill amends the Internal Revenue Code to: (1) allow a work opportunity tax credit for hiring a veteran attending an institution of education using educational assistance provided under certain programs administered by the Department of Defense or the Department of Veterans Affairs, and (2) modify the minimum employment period required for veterans that qualify for the credit under this bill.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6392 Introduced in House (IH)]

<DOC>






115th CONGRESS
  2d Session
                                H. R. 6392

    To amend the Internal Revenue Code of 1986 to provide the work 
    opportunity tax credit with respect to hiring veterans who are 
    receiving educational assistance under laws administered by the 
               Secretary of Veterans Affairs or Defense.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 16, 2018

 Ms. Rosen (for herself and Mr. Lance) 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 provide the work 
    opportunity tax credit with respect to hiring veterans who are 
    receiving educational assistance under laws administered by the 
               Secretary of Veterans Affairs or Defense.

    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 ``Hire Student Veterans Act''.

SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR HIRING VETERANS RECEIVING 
              EDUCATIONAL ASSISTANCE UNDER LAWS ADMINISTERED BY THE 
              SECRETARY OF VETERANS AFFAIRS OR DEFENSE.

    (a) In General.--Section 51(d)(3)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``or'' at the end of clause (iii), by 
striking the period at the end of clause (iv) and inserting ``, or'', 
and by adding at the end the following new clause:
                            ``(v) attending an institution of education 
                        by means of educational assistance provided 
                        under chapter 30, 31, 32, 33, or 34 of title 
                        38, United States Code, or chapter 1606 or 1607 
                        of title 10, United States Code.''.
    (b) Modification of Minimum Employment Period.--Section 51(i)(3)(A) 
of such Code is amended by inserting ``(other than a qualified veteran 
described in subsection (d)(3)(A)(v))'' after ``In the case of an 
individual''.
    (c) Effective Date.--The amendments made by this section shall 
apply to individuals who begin work for the employer after the date of 
the enactment of this Act.
                                 <all>