S.Amdt. 5268

1. Adds SEC. 572. ELIGIBILITY OF SPOUSES OF MILITARY PERSONNEL FOR THE WORK OPPORTUNITY CREDIT at the end of subtitle F of title V

   Adds a section

   In S. 3001 · Placed on Calendar Senate

   "(B) The term 'portable career' includes an occupation identified by the Secretary of Defense, in consultation with the Secretary of Labor, as requiring education and training that results in a credential that is recognized nationwide by industry or specific businesses.".

   Inserted: SEC. 572. ELIGIBILITY OF SPOUSES OF MILITARY PERSONNEL FOR THE WORK OPPORTUNITY CREDIT.

   Inserted: (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 (H), by striking the period at the end of subparagraph (I) and inserting ", or", and by adding at the end the following new subparagraph:

   Inserted: "(J) either--

   Inserted: "(i) a qualified military spouse (as defined in subsection (l)(1)), or

   Inserted: "(ii) subject to subsection (l)(2), an eligible teleworking military spouse.".

   Inserted: (b) Definitions and Rules Relating to Qualified Military Spouses.--Section 51 of such Code is amended by adding at the end the following new subsection:

   Inserted: "(l) Definition of Qualified Military Spouse; Enhanced Credit for Eligible Teleworking Military Spouses.--For purposes of this section--

   Inserted: "(1) Definition of qualified military spouse.--For purposes of subsection (d)(1)(J), the term 'qualified military spouse' means any individual (other than an eligible teleworking military spouse) who is certified by the designated local agency as being a spouse (determined as of the hiring date) of a member of the Armed Forces of the United States who is serving on a period of extended active duty which includes the hiring date. For purposes of the preceding sentence, the term 'extended active duty' means any period of active duty pursuant to a call or order to such duty for a period in excess of 90 days or for an indefinite period.

   Inserted: "(2) Enhanced credit for eligible teleworking military spouses.--

   Inserted: "(A) In general.--Notwithstanding subsection (a), in the case of an employer with respect to whom an individual is an eligible teleworking military spouse by reason of employment with such employer described in subparagraph (B), the credit determined under this section--

   Inserted: "(i) shall be allowable for any taxable year which includes any portion of the eligibility period with respect to the spouse, and

   Inserted: "(ii) shall, with respect to any such taxable year, be equal to 40 percent of the qualified wages paid by the employer with respect to such employment occurring during such portion of the eligibility period.

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   Inserted: "(B) Eligible teleworking military spouse.--For purposes of subsection (d)(1)(J) and this paragraph, the term 'eligible teleworking military spouse' means, with respect to any employer, an individual--

   Inserted: "(i) who is certified by the designated local agency as being a spouse (determined as of the hiring date) of a member of a regular component of the Armed Forces of the United States,

   Inserted: "(ii) substantially all of whose employment with the employer is reasonably expected to consist of services performed at the principal residence (within the meaning of section 121) of the individual, and

   Inserted: "(iii) whose qualified wages (expressed as an annual amount) for services performed for the employer are reasonably expected to equal or exceed an amount equal to 150 percent of the median annual earnings for the United States (determined on the basis of the most recent occupational employment survey published by the Bureau of Labor Statistics before the calendar year in which the taxable year begins).

   Inserted: "(C) Eligibility period.--For purposes of this paragraph--

   Inserted: "(i) In general.--The term 'eligibility period' means, with respect to any individual who is an eligible teleworking military spouse, the period--

   Inserted: "(I) beginning on the hiring date of the individual, and

   Inserted: "(II) except as provided in clause (ii), ending on the earlier of the last day of the employment described in subparagraph (B) or the last day of the taxable year in which occurs the date on which the individual's spouse ceases to be a member of a regular component of the Armed Forces of the United States.

   Inserted: "(ii) Failure to meet employment and wage requirements.--If the requirements of clauses (ii) and (iii) of subparagraph (B) are not met with respect to any individual for any taxable year--

   Inserted: "(I) the individual shall cease to be an eligible teleworking military spouse with respect to the employer as of the beginning of the taxable year, and

   Inserted: "(II) the employer shall not treat the individual as an eligible teleworking military spouse for any subsequent taxable year.

   Inserted: This clause shall not apply to any failure which is due to unforeseen circumstances or is beyond the control of the employer.

   Inserted: "(D) Qualified wages.--The term 'qualified wages' has the meaning given such term by subsection (b)(1), except that the amount of wages which may be taken into account with respect to any eligible teleworking military spouse for any taxable year shall not exceed $12,000.".

   Inserted: (c) Effective Date.--The amendments made 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.

   Original wording

   At the end of subtitle F of title V, add the following:

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As printed