This bill, titled the "Military Spouse Hiring Act," seeks to amend the Internal Revenue Code of 1986 by expanding the eligibility criteria for the Work Opportunity Tax Credit . Its core purpose is to incentivize employers to hire spouses of military personnel. The legislation introduces a new category, "qualified military spouse," into the list of target groups for the credit. A qualified military spouse is defined as an individual certified by a designated local agency as being the spouse of a member of the U.S. Armed Forces at the time of their hiring. By making employers of military spouses eligible for this tax credit, the bill aims to alleviate employment challenges faced by this community and support military families. These changes will apply to wages paid or incurred after the bill's enactment date for individuals starting work after that date.