Work opportunity tax credit for hiring veterans receiving educational assistance under laws administered by the Secretary of Veterans Affairs or Defense

(a) In general Section 51(d)(3)(A) of the Internal Revenue Code of 1986 is amended by striking or at the end of clause (iii), by striking the period at the end of clause (iv) and inserting, or, and by adding at the end the following new clause: (v) attending an educational institution by means of educational assistance provided under chapter 30, 31, 32, 33, or 34 of title 38, United States Code, or chapter 1606 or 1607 of title 10, United States Code.. (b) Modification of minimum employment period Section 51(i)(3)(A) of the Internal Revenue Code of 1986 is amended by inserting (other than a qualified veteran described in subsection (d)(3)(A)(v)) after In the case of an individual. (c) Effective date The amendments made by this section shall apply to individuals who begin work for the employer after the date of the enactment of this Act.