Bill > HR2966

This bill, the Military Spouses Employment Act, amends the Internal Revenue Code to make employers of spouses of active duty military personnel eligible for the work opportunity tax credit. Specifically, it adds a new category of "qualified military spouse" to the existing work opportunity credit, which provides a tax credit to employers who hire individuals from certain targeted groups. The bill defines a "qualified military spouse" as the spouse of a member of the Armed Forces serving on extended active duty (over 90 days or an indefinite period). The amendments made by this bill would apply to individuals who begin work for an employer after the date of the bill's enactment.