S. 3909Senate117th Congress (2021-2023)In Committee

Military Spouse Hiring Act

Sponsored by Tim KaineSen. Tim Kaine (D-VA)
Introduced March 23, 2022

AI-Generated Summary

Updated February 8, 2026 at 10:14 AM UTC

The Military Spouse Hiring Act amends the Internal Revenue Code so that employers who hire spouses of active‑duty military members can claim the Work Opportunity Tax Credit. It creates a new category called “qualified military spouse” and defines that person as a spouse certified by a designated local agency as the spouse of a U.S. Armed Forces member at the time of hiring. The credit applies to wages paid after the law takes effect to employees who start work after enactment.

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 any individual certified by the designated local agency as the spouse of a member of the U.S. Armed Forces 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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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1751)

March 23, 2022

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SenateIntro Referral

Introduced in Senate

March 23, 2022

SenateIntro Referral

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1751)

March 23, 2022

Floor Debate

1 member

What members said about S. 3909 on the floor

1 Democrat
Tim Kaine
Sen. Tim KaineD-VA · Mar 23, 2022

Mr. President, today I am introducing the Military Spouse Hiring Act with my colleagues Senators Boozman, Hassan, and Rounds. Enacting this bill would improve financial stability for Blue Star…

Tim Kaine
Sen. Tim KaineD-VA · Mar 23, 2022

Mr. President, today I am introducing the Military Spouse Hiring Act with my colleagues Senators Boozman, Hassan, and Rounds. Enacting this bill would improve financial stability for Blue Star…

Bill Text

Latest available legislative text

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Introduced in SenateIssued March 23, 2022

II

117th CONGRESS

2d Session

S. 3909

IN THE SENATE OF THE UNITED STATES

March 23, 2022

Mr. Kaine (for himself, Mr. Boozman, Ms. Hassan, and Mr. Rounds) introduced the following bill; which was read twice and referred to the Committee on Finance

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.