S. 1027Senate119th Congress (2025-2027)In Committee

Military Spouse Hiring Act

AI-Generated Summary

Updated November 24, 2025 at 1:57 AM UTC

The Military Spouse Hiring Act changes the tax code so that employers who hire the spouses of active‑duty service members can claim the Work Opportunity Tax Credit. It creates a new category called “qualified military spouse,” defined by certification from a local agency, and makes the credit available for wages paid after the law takes effect.

Key Provisions

Adds “qualified military spouse” as an eligible group for the Work Opportunity Tax Credit, allowing employers who hire a military spouse to claim the credit.
Defines a qualified military spouse as any person certified by the designated local agency as the spouse of an active‑duty member of the U.S. Armed Forces on the date of hiring.
The credit eligibility applies to wages paid after the law’s enactment for employees who start work after that date.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

March 13, 2025

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SenateIntro Referral

Introduced in Senate

March 13, 2025

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

March 13, 2025

Bill Text

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Introduced in SenateIssued March 13, 2025

119th CONGRESS

1st Session

S. 1027

IN THE SENATE OF THE UNITED STATES

March 13, 2025

Mr. Kaine (for himself, Mr. Boozman, Ms. Hassan, Mr. Rounds, Mrs. Shaheen, Mr. Hoeven, Mr. Blumenthal, Mr. Scott of Florida, Mr. Warner, Mr. Cramer, Ms. Cortez Masto, Ms. Murkowski, Mr. Hickenlooper, Mr. Moran, and Mr. Cotton) 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.

Short title

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

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.