Calls to incentivize businesses to hire National Guard and Reserve spouses by offering a tax benefit.

Since the Reserve and National Guard are considered local military forces, many believe that spouses could not have the same problem with employment as active-duty spouses. However, that is not the case according to the 2017 Military One Source spouse survey, which shows a higher unemployment rate for Reserve and National Guard U.S. Army E1-E4s, minority and service members with no or only some college. Because of reductions in military strength for the Reserve Component, many more people are moving for promotion opportunities. A solution is to create a target group for uniformed services spouses under the Work Opportunity Tax Credits to drive down the unemployment rate while incentivizing businesses with a much-needed tax benefit. 26 U.S.C. § 51(d)(1).

The Enlisted Association of the National Guard of the United States urges Congress to create a target group for uniformed service spouses under the Work Opportunity Tax Credits to drive down the unemployment rate while incentivizing businesses with a much-needed tax benefit.