Bill > S1027

This bill aims to expand the Work Opportunity Credit (WOC), a tax credit that incentivizes employers to hire individuals from certain target groups, to include spouses of military personnel. Specifically, the bill modifies the Internal Revenue Code to add a new category of eligible employees called "qualified military spouses," which is defined as the spouse of an active-duty member of the Armed Forces, as certified by a local designated agency. When an employer hires a qualified military spouse, they would become eligible for the tax credit, which helps offset the costs of hiring and training new employees. The amendments would apply to wages paid to eligible military spouses who are hired after the date of the bill's enactment, potentially providing financial encouragement for employers to support military families by offering employment opportunities. This legislation recognizes the unique employment challenges faced by military spouses, who often struggle with frequent relocations and employment disruptions due to their partner's military service.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1027/all-info