119-s2494

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Hire Student Veterans Act

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Introduced:
Jul 29, 2025
Policy Area:
Taxation

Bill Statistics

2
Actions
1
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Jul 29, 2025
Read twice and referred to the Committee on Finance.

Actions (2)

Read twice and referred to the Committee on Finance.
Type: IntroReferral | Source: Senate
Jul 29, 2025
Introduced in Senate
Type: IntroReferral | Source: Library of Congress | Code: 10000
Jul 29, 2025

Subjects (1)

Taxation (Policy Area)

Cosponsors (1)

(R-KS)
Jul 29, 2025

Text Versions (1)

Introduced in Senate

Jul 29, 2025

Full Bill Text

Length: 2,405 characters Version: Introduced in Senate Version Date: Jul 29, 2025 Last Updated: Nov 14, 2025 6:16 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2494 Introduced in Senate

(IS) ]

<DOC>

119th CONGRESS
1st Session
S. 2494

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

Ms. Rosen (for herself and Mr. Moran) 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.

This Act may be cited as the ``Hire Student Veterans Act''.
SEC. 2.
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 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.
(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 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.''.

(b) Modification of Minimum Employment Period.--
Section 51 (i) (3) (A) of the Internal Revenue Code of 1986 is amended by inserting ``(other than a qualified veteran described in subsection (d) (3) (A) (v) )'' after ``In the case of an individual''.
(i) (3)
(A) of the Internal Revenue Code of 1986 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.
<all>