; and fears of dealing with veterans’ disabilities. (3) Studies have shown that more than 80 percent of veterans transitioning from military service to the civilian sector regard employer-provided veteran support programs as critical or important to their success and believe it is important for employers to provide flexible leave for the health issues they face. 2. Tax credit for military relations managers (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business-related credits) is amended by adding at the end the following new section: 45S. Military Relations Manager (a) Allowance of credit For purposes of section 38, in the case of an employer, the military relations manager tax credit determined under this section for a taxable year is an amount equal to $1,000 multiplied by the number of veterans— (1) who begin work for the employer in the taxable year or preceding taxable year of the employer, and (2) with respect to whom a qualified military relations manager is exercising the duties described in section 4303(17)(B) of title 38, United States Code. (b) Limitations (1) Maximum number of veterans per military relations manager Not more than 25 veterans hired in a taxable year may be taken into account under subsection (a) for each qualified military relations manager. (2) Minimum service with employer A veteran may not be taken into account for purposes of subsection (a) until the veteran has provided continuous service for the employer for the 8-month period beginning on the day the veteran first begins work with the employer and with respect to whom the qualified military relations manager is exercising the duties described in section 4303(17)(B) of title 38, United States Code. (c) Definitions For purposes of this section— (1) Qualified military relations manager For purposes of this section, the term qualified military relations manager means, with respect to an employer, a military relations manager with the qualities described in