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 institute of higher learning 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]
[S. 3563 Introduced in Senate (IS)]

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115th CONGRESS
  2d Session
                                S. 3563

    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 SENATE OF THE UNITED STATES

                            October 10, 2018

Ms. Heitkamp (for herself, Mr. Moran, and Ms. Stabenow) 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 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 institute of higher 
                        learning 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.
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