Senator Bob Corker (R – TN) is promoting the expansion of the Work Opportunity Tax Credit to include spouses of active duty military:

Sen. Corker said the Military Spouse Education and Employment Act of 2008 addresses these challenges through six key provisions:

Work Opportunity Tax Credit – Amends the Internal Revenue Code of 1986 to make employers of spouses of active duty military personnel (and Guard and Reserve with activation orders in excess of 90 days) eligible for the Work Opportunity Tax Credit, which provides an additional monetary incentive for employers to hire military spouses.

Special Work Opportunity Tax Credit for Military Spouses in Professional Employment – Doubles the value of the Work Opportunity Tax Credit to employers who (1) employ a military spouse in a professional career, (2) pay the spouse a salary of 150 percent of the median annual earnings rate, and (3) allow the spouse to work primarily from home. Military spouses seeking professional careers often push their active duty spouse to leave service in order to enable achievement of a professional career. This provision will create a monetary incentive for employers to make more professional career opportunities available to military spouses via telecommuting.