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Tax Credits for Small Businesses Employing Military Spouses

This act introduces tax credits for small businesses that offer retirement plans to military spouses. The goal is to encourage employers to provide retirement benefits to this group, potentially improving their financial security and career stability, given the frequent relocations associated with their spouse's military service.
Key points
Small businesses can receive a tax credit for including military spouses in their retirement plans.
The credit is $200 for each eligible military spouse employee, plus up to $300 for employer contributions to their retirement plan.
Eligible military spouses must be employed for more than 2 months, not be highly compensated employees, and provide certification of their status as a spouse of an active-duty service member.
The credit is available to an employer for a maximum of 3 taxable years per military spouse.
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Status:
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Additional Information
Military Spouses Retirement Security Act
Print number: S 1273
Sponsor: Sen. Collins, Susan M. [R-ME]
Process start date: 2021-04-21
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Summarized by: gemini-2.5-flash
Source data: api.congress.gov
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Summary & Status

Key Questions about Tax Credits for Small Businesses Employing Military Spouses

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is S 1273.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-04-21.

What are the main provisions?

Key points include:

  • Small businesses can receive a tax credit for including military spouses in their retirement plans.
  • The credit is $200 for each eligible military spouse employee, plus up to $300 for employer contributions to their retirement plan.
  • Eligible military spouses must be employed for more than 2 months, not be highly compensated employees, and provide certification of their status as a spouse of an active-duty service member.
  • The credit is available to an employer for a maximum of 3 taxable years per military spouse.

What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Collins, Susan M. [R-ME].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-02.

Analysis and Potential Impact of S 1273

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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