Overview
Title
To amend the Internal Revenue Code of 1986 to make employers of spouses of military personnel eligible for the work opportunity credit.
ELI5 AI
S. 1027 wants to help military families by giving businesses a money reward if they hire the husbands or wives of soldiers. This way, military spouses can find jobs more easily!
Summary AI
S. 1027, introduced by Mr. Kaine and others, aims to amend the Internal Revenue Code of 1986 to include qualifying employers of military spouses in the work opportunity tax credit program. This bill proposes that employers who hire spouses of U.S. Armed Forces members would become eligible for a tax credit, thus encouraging the hiring of military spouses. The amendments would apply to wages paid to new hires after the enactment date of this legislation.
Published
Keywords AI
Sources
Bill Statistics
Size
Language
Complexity
AnalysisAI
General Summary of the Bill
The proposed legislation, known as the “Military Spouse Hiring Act,” aims to amend the Internal Revenue Code of 1986. Specifically, it seeks to make employers who hire spouses of military personnel eligible for the existing work opportunity tax credit. The bill introduces the concept of a "qualified military spouse," defining it as an individual certified by a designated local agency as the spouse of a member of the United States Armed Forces. The tax benefits for employers would apply to those hiring such individuals after the enactment of the bill.
Summary of Significant Issues
Several issues arise concerning the implementation and clarity of the bill. One major concern is the certification process for "qualified military spouse" status. The bill outlines that a "designated local agency" is responsible for this certification but fails to specify which agencies are included or the criteria they must use. This lack of detail could lead to inconsistent application and potential confusion.
Moreover, the bill does not set a clear process or timeline for these agencies to follow, which could further contribute to delays and inconsistencies. Additionally, there is no provision for monitoring how uniformly these criteria are applied across the country, risking uneven benefit distribution. The language describing the Armed Forces of the United States is also vague, not specifying whether it includes all branches and situations, such as active duty, reserves, or national guardsmen.
Finally, the bill lacks clarity on the effective date, particularly how soon after enactment certifications should begin, and it does not address oversight or review mechanisms to ensure the amendment's efficient implementation.
Impact on the Public and Specific Stakeholders
Broadly speaking, the bill is designed to support military families by incentivizing businesses to hire military spouses, potentially reducing unemployment in this demographic and supporting financial stability in military households. By encouraging employment among military spouses, the legislation could enhance the economic well-being of military families, providing them with more opportunities and stability.
For employers, the bill offers a financial incentive through tax credits, encouraging them to consider hiring a population that may otherwise face challenges due to frequent relocations associated with military life.
However, without clear guidance and oversight, the potential benefits might not be uniformly realized. Employers could face confusion over the certification process, and military spouses might experience varied levels of support depending on their location. This uneven implementation could result in some areas not fully benefiting from the bill's intentions.
Military families, particularly spouses seeking employment, stand to benefit the most from this legislation, as it aims to address their unique employment challenges. Yet, without clear execution and oversight, the effectiveness and fairness of the proposed support may be compromised. Thus, while the bill has the potential to positively impact military families, its success greatly depends on resolving the highlighted issues in its implementation and execution plan.
Issues
The amendment text in Section 2 specifies 'qualified military spouse,' relying on certification by a 'designated local agency' without defining which agencies are designated or the criteria for such certification, leading to potential inconsistency and ambiguity in implementation.
Section 2 does not specify the process or timeline for certifying 'qualified military spouses' by local agencies, potentially resulting in delays or discrepancies across different regions.
The language in Section 2 does not clarify what measures, if any, will ensure that employers or local agencies apply these criteria uniformly across different regions, potentially leading to uneven distribution of benefits.
The term 'Armed Forces of the United States' used in Section 2 lacks specificity regarding whether it includes all branches or specific situations such as active duty, reserved forces, or national guardsmen, potentially creating ambiguity.
Section 2's effective date clause lacks specificity on how soon after enactment the certifications should commence, potentially leading to implementation delays.
There is no mention in Section 2 of any potential oversight or review process to monitor the efficient implementation and impact of the amendment, which could be crucial for ensuring accountability and transparency.
Sections
Sections are presented as they are annotated in the original legislative text. Any missing headers, numbers, or non-consecutive order is due to the original text.
1. Short title Read Opens in new tab
Summary AI
The Military Spouse Hiring Act is specified as the official short title of this legislation.
2. Eligibility of spouses of military personnel for the work opportunity credit Read Opens in new tab
Summary AI
The section amends the Internal Revenue Code to allow spouses of military personnel to qualify for the work opportunity tax credit. It defines "qualified military spouse" as someone certified as a spouse of an active member of the U.S. Armed Forces, and applies to employment starting after the law is enacted.