S.1027 - Military Spouse Hiring Act (119th Congress)
Summary
The Military Spouse Hiring Act aims to incentivize employers to hire military spouses by amending the Internal Revenue Code of 1986 to include them as eligible for the Work Opportunity Credit. This bill seeks to provide financial benefits to companies that employ military spouses. The bill was introduced in the Senate and referred to the Committee on Finance.
Expected Effects
The primary effect of this bill, if enacted, would be to increase employment opportunities for military spouses. This would be achieved by making it more financially attractive for businesses to hire them. The change would apply to amounts paid or incurred after the enactment date for individuals starting work after that date.
Potential Benefits
- Increased job opportunities for military spouses, who often face employment challenges due to frequent relocations.
- Financial incentives for businesses, potentially leading to more hiring.
- Reduced financial strain on military families through increased income.
- Potential boost to the economy through increased employment and spending.
- Recognition of the sacrifices made by military families.
Potential Disadvantages
- Potential for employers to prioritize hiring military spouses over other qualified candidates solely for the tax credit.
- Increased complexity in tax code compliance for businesses.
- Possible administrative burden for designated local agencies responsible for certification.
- Limited impact if the Work Opportunity Credit is not widely utilized.
- Potential for unintended consequences or loopholes that could be exploited.
Constitutional Alignment
The bill appears to align with the general welfare clause of the Constitution, as it aims to support military families and reduce unemployment among military spouses. Article I, Section 8 grants Congress the power to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defense and general welfare of the United States. The bill falls under Congress's power to enact laws necessary and proper for carrying out its enumerated powers.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).