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)]
<DOC>
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.
<all>
Introduced in Senate
Read twice and referred to the Committee on Finance.
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