,i #aafth ,,congress #ast ,session ,h4 ,r4 #bffg ,,in ,,the ,,house ,,of ,,representatives ,may #aj1 #bjai,mr4 ,carter of ,texas introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to make employers of spouses of military personnel eligible for the work opportunity credit4 #a4 ,short title ,this ,act may be cited as the ,military ,spouses ,employment ,act4 #b4 ,eligibility of spouses of military personnel for the work opportunity credit 7a7 ,in general ,paragraph 7#a7 of section #ea7;d7 of the ,internal ,revenue ,code of #aihf is amended by striking or at the end of subparagraph 7,i71 by striking the period at the end of subparagraph 7,j7 and inserting 1 or1 and by adding at the end the following new subparagraph3 7,k7 a qualified military spouse4 4 7b7 ,qualified military spouse ,subsection 7d7 of section #ea of such ,code is amended by redesignating paragraphs 7#ab7 through 7#ae7 as paragraphs 7#ac7 through 7#af71 respectively1 and by inserting after paragraph 7#i7 the following new paragraph3 7#aa7 ,qualified military spouse ,the term qualified military spouse means any individual who is certified by the designated local agency as being a spouse 7determined as of the hiring date7 of a member of the ,armed ,forces of the ,united ,states who is serving on a period of extended active duty which includes the hiring date4 ,for purposes of the preceding sentence1 the term extended active duty means any period of active duty pursuant to a call or order to such duty for a period in excess of #ij days or for an indefinite period4 4 7c7 ,effective date ,the amendments made 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 date4