Military Spouse Hiring Act

This bill amends the tax code to allow employers to claim a work opportunity tax credit for hiring spouses of active-duty military members. It adds "qualified military spouse" as a new category for the credit, defined as an individual certified by a local agency as married to a military service member at the time of hire. Employers who hire such individuals after the bill's enactment date can claim this credit for their wages. The change directly affects employers seeking tax incentives and military spouses seeking employment opportunities. The provision applies to hiring that occurs after the bill becomes law.