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S. 3563 - Hire Student Veterans Act

OCT. 10, 2018

S. 3563; Hire Student Veterans Act

DATED OCT. 10, 2018
DOCUMENT ATTRIBUTES
  • Authors
    Heitkamp, Heidi
  • Institutional Authors
    U.S. Senate
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Education
  • Jurisdictions
  • Tax Analysts Document Number
    2018-40923
  • Tax Analysts Electronic Citation
    2018 TNT 200-10
Citations: S. 3563; Hire Student Veterans Act

115TH CONGRESS
2D SESSION

S. 3563

To amend the Internal Revenue Code of 1986 to provide the work opportunity
tax credit with respect to hiring veterans who are receiving educational assistance
under laws administered by the Secretary of Veterans Affairs or Defense.

IN THE SENATE OF THE UNITED STATES

OCTOBER 10, 2018

Ms. HEITKAMP (for herself, Mr. MORAN, and Ms. STABENOW) 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 provide the work opportunity tax credit with respect to hiring veterans who are receiving educational assistance under laws administered by the Secretary of Veterans Affairs or Defense.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the "Hire Student Veterans Act".

SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR HIRING VETERANS RECEIVING EDUCATIONAL ASSISTANCE UNDER LAWS ADMINISTERED BY THE SECRETARY OF VETERANS AFFAIRS OR DEFENSE.

(a) IN GENERAL. — Section 51(d)(3)(A) of the Internal Revenue Code of 1986 is amended by striking "or" at the end of clause (iii), by striking the period at the end of clause (iv) and inserting ", or", and by adding at the end the following new clause:

"(v) attending an institute of higher learning by means of educational assistance provided under chapter 30, 31, 32, 33, or 34 of title 38, United States Code, or chapter 1606 or 1607 of title 10, United States Code.".

(b) MODIFICATION OF MINIMUM EMPLOYMENT PERIOD. — Section 51(i)(3)(A) of such Code is amended by. inserting "(other than a qualified veteran described in subsection (d)(3)(A)(v))" after "In the case of an individual".

(c) EFFECTIVE DATE. — The amendments made by this section shall apply to individuals who begin work for the employer after the date of the enactment of this Act.

DOCUMENT ATTRIBUTES
  • Authors
    Heitkamp, Heidi
  • Institutional Authors
    U.S. Senate
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Education
  • Jurisdictions
  • Tax Analysts Document Number
    2018-40923
  • Tax Analysts Electronic Citation
    2018 TNT 200-10
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