Referred to the House Committee on Ways and Means.
The bill amends section 51 of the Internal Revenue Code to make spouses of members of the U.S. Armed Forces a new eligible target group for the Work Opportunity Tax Credit. A "qualified military spouse" is defined as an individual certified by the designated local agency as the spouse of a service member on the hiring date.
Left wants broader supports (childcare, licensing) alongside credit
Relative to its intended legislative type, this bill is a narrowly scoped substantive change to the Internal Revenue Code that adds 'qualified military spouse' as an eligible group for the work opportunity credit.
The bill amends section 51 of the Internal Revenue Code to make spouses of members of the U.S. Armed Forces a new eligible target group for the Work Opportunity Tax Credit.
A "qualified military spouse" is defined as an individual certified by the designated local agency as the spouse of a service member on the hiring date.
The change applies to wages paid to qualifying hires who begin work after the law's enactment.
Content is narrow and broadly appealing; fiscal scoring and procedural bundling affect prospects, but similar expansions historically advance.
Relative to its intended legislative type, this bill is a narrowly scoped substantive change to the Internal Revenue Code that adds 'qualified military spouse' as an eligible group for the work opportunity credit. The statutory amendment is precise in placement and effect and includes an effective date, and it reasonably relies on existing WOTC certification infrastructure.
Left wants broader supports (childcare, licensing) alongside credit
These are examples from the analysis, not a ranked list of the most-affected groups.
Left wants broader supports (childcare, licensing) alongside credit
Generally supportive: this directly helps military families and expands employment incentives for a mobile population.
However, progressives may view this as a modest, narrowly targeted measure that doesn't address broader barriers faced by military spouses, like childcare, portable licensing, or wages.
Pragmatic support: a simple, bipartisan expansion of an existing credit to help military families.
Would want fiscal scoring, clear administrative rules, and minimal complexity added to the WOTC program before full endorsement.
Cautious acceptance: supporting military families is a priority, so a modest incentive may be acceptable.
Skepticism remains about expanding tax credits for employers and creating new certification processes administered by government.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Content is narrow and broadly appealing; fiscal scoring and procedural bundling affect prospects, but similar expansions historically advance.
The bill has not accumulated any surfaced votes yet.
Left wants broader supports (childcare, licensing) alongside credit
Content is narrow and broadly appealing; fiscal scoring and procedural bundling affect prospects, but similar expansions historically advan…
Relative to its intended legislative type, this bill is a narrowly scoped substantive change to the Internal Revenue Code that adds 'qualified military spouse' as an eligible group for the work opportunity credit. The s…
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