(This article originally appeared in the November 2026 issue of Military Officer magazine.)

The Work Opportunity Tax Credit (WOTC) is not a silver bullet for military spouse unemployment, but it is a critical piece of the solution.

Military spouse unemployment remains a persistent challenge because it is driven by multiple factors. Addressing it will require improvements to hiring practices, overseas employment opportunities, professional licensure portability, retention policies, child care access, and other barriers that limit workforce participation.

The WOTC addresses one of the most significant challenges military spouses face: getting hired in the first place.

[RELATED: This Spouse-Employment Boost Requires a Different Path on the Hill ... and Needs Your Support]

The Hiring Barrier

Across the country, active duty military spouses report encountering employers reluctant to hire them because they are married to a servicemember — and likely to move again.

Mikhaila, an Army spouse of 17 years, sensed that hesitation during an interview in Tennessee: “I was asked how long we would be stationed here and what I would do when my husband is gone.”

(Military spouses in this article are identified only by their first name out of concern their servicemember will experience retaliation for them speaking out.)

Amanda, who has a doctorate in chemical engineering, encountered a similar experience while interviewing for a position advertised on her installation in Washington: “During the interview, they asked me a lot of questions about my husband’s assignment and how long we would be staying.”

Despite her highly specialized education and expertise, the conversation shifted from her credentials to how long her family would remain at the duty station.

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Those experiences are not isolated. They reflect a hiring environment in which employers often view military spouses as a higher-risk investment because of the military’s frequent relocation cycle.

Crystal, a Navy spouse of 21 years, was told directly by employers in both California and Hawaii that her status as a military spouse factored into their hiring decisions. In California, she completed the interview process for a developmental position, only to be told afterward that she was not selected because she was an active duty military spouse.

Then it happened again in Hawaii: “I made it through the interview process and again was turned down. When I asked why I was not selected, they told me it was because I was a military spouse and would move.”

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Employers are making decisions based on what they believe is best for their bottom line.

Military families relocate, on average, every two to three years, while the average civilian stays with their employer for 3.9 years. Faced with uncertainty about employee tenure, some employers choose candidates they believe are more likely to stay.

Alicia encountered that calculation when she was beginning her career as a nurse practitioner in Colorado: “I applied for a job where I had completed my clinical rotations, and they told me that they could not take a chance on me when I was scheduled to move in three years.”

Changing the Calculation

If employers are making hiring decisions based partly on the financial risk of employee turnover, the WOTC offers a way to change that calculation.

The Improve and Enhance Work Opportunity Tax Credit Act (H.R. 6231/S. 3265) would add military spouses as a WOTC target group, allowing employers to claim a maximum tax credit of $6,000 for each qualifying unemployed military spouse they hire.

Instead of seeing a future PCS only as a potential cost, employers would have an immediate financial incentive to hire qualified military spouses. For businesses in military communities, the incentive could be especially valuable: As military families rotate in and out, employers can continue hiring qualified military spouses while continuing to benefit from the tax credit.

[TAKE ACTION: Ask Your Lawmakers to Support the Improve and Enhance the Work Opportunity Tax Credit Act]

Congress Must Act

The Work Opportunity Tax Credit expired Dec. 31, 2025, and no tax title package has come together since its expiration.

Reauthorizing the program requires congressional action through tax legislation originating in the House Ways and Means Committee. As the 119th Congress approaches its conclusion, it is critical any tax package include the reauthorization of WOTC for veterans and the program’s expansion to include military spouses.

Military spouses bring valuable skills, education, experience, and adaptability to the workforce. The WOTC will not eliminate every barrier they face, but it can give employers a tangible reason to look beyond the next PCS and recognize the value military spouses can bring to their organizations.

Congress has an opportunity to strengthen military spouse employment and, in turn, the financial stability of military families.