Bill Details

HR.2033 - 119th Congress

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This bill would expand a federal tax credit for employers who hire certain workers by adding military spouses as an eligible group. In simple terms, if an employer hires a spouse of a member of the U.S. Armed Forces, that employer could qualify for the work opportunity tax credit. The goal is to make it easier for military spouses to find jobs, since they often move frequently because of military service.

  • Employers could claim the credit when they hire a “qualified military spouse” who is certified by a local agency.
  • A qualified military spouse is defined as a person who is, on the date they are hired, the spouse of a member of the Armed Forces.
  • The change would take effect after the bill becomes law and would apply only to wages paid for people who start work after that date.

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Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2033 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 2033

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 11, 2025

  Mr. Beyer (for himself, Mr. Kelly of Pennsylvania, Mr. Panetta, Mr. 
Carter of Texas, Mr. Connolly, Mr. Larson of Connecticut, Mr. McGovern, 
 Ms. Jacobs, Mr. Fleischmann, Mr. Casten, Ms. Pingree, Mrs. Bice, Ms. 
 Chu, Mrs. McBath, Ms. Brownley, Mr. Costa, and Ms. Norton) 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 Spouse Hiring 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 (I), by striking the period at the end of subparagraph (J) 
and inserting ``, or'', and by adding at the end the following new 
subparagraph:
                    ``(K) a qualified military spouse.''.
    (b) Qualified Military Spouse.--Subsection (d) of section 51 of 
such Code is amended by adding at the end the following new paragraph:
            ``(16) Qualified military spouse.--The term `qualified 
        military spouse' means any individual who is certified by the 
        designated local agency as being (as of the hiring date) a 
        spouse of a member of the Armed Forces of the United States.''.
    (c) Effective Date.--The amendments made by 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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