S.Amdt. 432

SA 432. Mr. KAINE (for himself and Mr. Boozman) submitted an
amendment intended to be proposed by him to the bill S. 2226, to
authorize appropriations for fiscal year 2024 for military activities
of the Department of Defense, for military construction, and for
defense activities of the Department of Energy, to prescribe military
personnel strengths for such fiscal year, and for other purposes; which
was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. __. 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.
______