H.R. 2974 – Military Spouse Hiring Act

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Updated February 8, 2026 at 2:36 AM UTC

The Military Spouse Hiring Act amends the Internal Revenue Code to let employers claim the Work Opportunity Tax Credit when they hire spouses of active‑duty military members. It creates a new eligibility category called “qualified military spouse,” defined as a spouse certified by a designated local agency at the time of hiring. The credit applies to wages paid after the law takes effect, helping support military families and encouraging employers to hire them.

Key Provisions

Adds “qualified military spouse” as an eligible group for the Work Opportunity Credit under section 51(d) of the tax code.
Defines a qualified military spouse as a spouse certified by the designated local agency as the spouse of a U.S. Armed Forces member at the time of hiring.
Makes the credit available for wages paid to such spouses for work beginning after the act’s enactment.

Legislative Activity

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2 earlier actions

HouseFloor Latest Action

ASSUMING FIRST SPONSORHIP - Mr. Beyer asked unanimous consent that he may hereafter be considered as the first sponsor of H.R. 2974, a bill originally introduced by Representative Delgado, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.

June 13, 2022 • 7:29 PM

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HouseIntro Referral

Introduced in House

May 4, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

May 4, 2021

HouseFloor

ASSUMING FIRST SPONSORHIP - Mr. Beyer asked unanimous consent that he may hereafter be considered as the first sponsor of H.R. 2974, a bill originally introduced by Representative Delgado, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.

June 13, 2022 • 7:29 PM

Floor Debate

1 member

What members said about H.R. 2974 on the floor

1 Democrat

Rep. Donald S. Beyer, Jr.D-VA-8 · Jun 13, 2022

Mr. Speaker, I ask unanimous consent that I may hereafter be considered to be the first sponsor of H.R. 2974, a bill originally introduced by Representative Delgado of New York, for the purpose of…

Bill Text

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Introduced in HouseIssued May 4, 2021

I

117th CONGRESS

1st Session

H. R. 2974

IN THE HOUSE OF REPRESENTATIVES

May 4, 2021

Mr. Delgado (for himself, Mrs. Rodgers of Washington, Mr. Beyer, Mr. Kelly of Pennsylvania, Mr. Panetta, and Mr. Bacon) 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.

1.

Short title

This Act may be cited as the Military Spouse Hiring Act.

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.