# 119-s-2443: Veterans Jobs Opportunity Act

119-s-2443, Veterans Jobs Opportunity Act, is a 119th Congress bill sponsored by Sen. Rosen, Jacky [D-NV] (D-NV); status introduced; PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/legislation/119-s-2443
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2443
- Congress: 119
- Title: Veterans Jobs Opportunity Act
- Status: introduced
- Introduced: 2025-07-24
- Sponsor: Sen. Rosen, Jacky [D-NV] (D-NV)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-11-01

## Summary

**A new tax credit aims to help veterans and their spouses start small businesses in underserved communities.** The bill would create a nonrefundable veteran small business start-up credit equal to 15% of qualified start-up expenditures, limited to $50,000 of expenses and a maximum $7,500 credit per year. - Veterans and spouses: Lowers the cost of launching a business by providing a 15% credit on qualifying start-up costs, up to $7,500. Owners must materially participate and meet ownership or control thresholds. - Underserved communities: The credit applies only if the business's principal place of business is in a HUBZone, empowerment zone, an FFIEC low or moderate income area, or a county with persistent poverty. - Small businesses: Eligible firms must have no more than $5 million in gross receipts in the prior year or no more than 50 full-time employees. - Tax rules and oversight: Claiming the credit is elective and generally limited to the first two taxable years with business deductions. Claiming the credit reduces the property's tax basis and the Treasury Inspector General for Tax Administration must evaluate the credit every four years.

## Cosponsors (1)

- Sen. Moran, Jerry [R-KS] (R-KS), 2025-07-24T00:00:00.000Z

## Provisions PRIA read

- New tax credit for veteran startups: benefit, high. If enacted, veteran or spouse small-business owners would be able to claim a federal tax credit equal to 15% of qualifying start-up costs paid or incurred in a taxable year, up to $50,000 (maximum $7,500 per year). The credit would apply only if the taxpayer elects it, and the election may be made…

## Related bills

- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-1541: SHIPS for America Act of 2025
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-5025: Lindsey O. Graham Sanctioning Russia Act of 2026

## Sources
- [119-s-2443 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2443)

## Related
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-1541: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-s-1541)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-5025: Lindsey O. Graham Sanctioning Russia Act of 2026](https://policyrisk.com/legislation/119-s-5025)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2443 (as of 2026-11-01).