H.R. 6404

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6404 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 6404

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 HOUSE OF REPRESENTATIVES

December 3, 2025

Ms. Lee of Nevada (for herself, Mr. Steube, and Ms. Craig) introduced 
the following bill; which was referred to the Committee on Ways and 
Means

_______________________________________________________________________

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. 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.--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.''.
(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''.
(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.
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