This legislation, known as the "Military Spouse Hiring Act," seeks to expand the eligibility criteria for the existing work opportunity tax credit . Its primary goal is to encourage the employment of military spouses by making employers who hire them eligible for this valuable tax incentive. Specifically, the bill amends section 51(d) of the Internal Revenue Code of 1986 to include a new category: a "qualified military spouse." This term refers to any individual certified by a designated local agency as being a spouse of a member of the United States Armed Forces on their hiring date. The amendments will apply to wages paid or incurred for individuals who begin work for an employer after the bill's enactment date.