Hire Student Veterans Act
Summary
What This Bill Does
The Hire Student Veterans Act amends Internal Revenue Code section 51, the Work Opportunity Tax Credit. It adds a new qualified-veteran category for veterans attending an educational institution through educational assistance under VA-administered chapters 30, 31, 32, 33, or 34 of title 38 or Defense-administered chapters 1606 or 1607 of title 10. It also modifies the rule that generally excludes people who are already students from certain WOTC treatment, so that the exclusion does not block this new student-veteran category. The amendments apply to individuals who begin work for an employer after enactment.
Who Benefits and How
Veterans using GI Bill, vocational rehabilitation, or reserve educational assistance benefit because employers can receive a WOTC incentive to hire them while they attend school. Employers benefit from a tax credit when hiring eligible student veterans who begin work after enactment. Educational institutions and campus career services may benefit indirectly because the credit can improve job-placement incentives for enrolled veterans.
Who Bears the Burden and How
Treasury and IRS must administer the new qualified-veteran category and update WOTC guidance. State workforce agencies that certify WOTC eligibility may need to verify student-veteran educational assistance status. Federal taxpayers bear the revenue cost of additional credits. Employers must document eligibility to claim the credit.
Key Provisions
- Amends IRC section 51 to add veterans attending school with specified VA or Defense educational assistance to the qualified-veteran category.
- Modifies the existing student exclusion so it does not disqualify the new student-veteran category.
- Provides the credit only for individuals who begin work after enactment.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Expands the Work Opportunity Tax Credit qualified-veteran category to include veterans attending educational institutions using specified VA or Defense educational assistance, and applies the change to people who begin work after enactment.
Key Policy Areas
Tax, Veterans, Labor, Education
Primary Purpose
Expands the Work Opportunity Tax Credit qualified-veteran category to include veterans attending educational institutions using specified VA or Defense educational assistance, and applies the change to people who begin work after enactment.
Policy Domains
Substantive provisions
Identified Gains
- Student veterans
- Employers hiring student veterans
- Veteran career services
- Educational institutions
Identified Costs
- Treasury tax administrators
- IRS WOTC examiners
- State workforce certification agencies
- Federal taxpayers
- Claiming employers
Sponsors
Legislative Progress
In CommitteeMs. Lee of Nevada (for herself, Mr. Steube, and Ms. …
Referred to the House Committee on Ways and Means.
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
State workforce certification agencies
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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