S. 2494
119th CONGRESS 1st Session
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 · July 29, 2025 · Sponsor: Ms. Rosen · Committee: Committee on Finance
Table of contents
SEC. 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
- of the Internal Revenue Code of 1986 is amended by striking 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: Section 51(d)(3)(A)- (v) attending an educational institution 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.
- of the Internal Revenue Code of 1986 is amended by striking at the end of clause (iii), by striking the period at the end of clause (iv) and inserting
- (b) Modification of minimum employment period
- of the Internal Revenue Code of 1986 is amended by inserting after . Section 51(i)(3)(A)
- (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.