the National Guard (as defined in section 101(c)(1) of such title 10). . (b) Effective date (1) In general The amendment made by this section shall apply to wages paid or incurred after the date of the enactment of this Act in taxable years ending after such date. (2) Current employees covered by credit For purposes of applying section 51 of the Internal Revenue Code of 1986, individuals described in section 51(d)(1)(K) of such Code, as added by this section, who are employed by an eligible employer (as defined in section 408(p)(2)(C)(i) of such Code) on the date of the enactment of this Act shall be treated as beginning work for such employer on such date. 5. Permanent extension of work opportunity credit for employers hiring qualified veterans and members of Ready Reserve and National Guard (a) In general Section 51(c)(4) of the Internal Revenue Code of 1986 is amended by inserting (other than any individual described in subparagraph (B) or (K) of subsection (d)(1)) after individual . (b) Effective date The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2016. 6. Eligibility of spouses of military personnel for the work opportunity credit (a) In general Section 51(d)(1) of the Internal Revenue Code of 1986, as amended by this Act, is amended by striking or at the end of subparagraph (J), by striking the period at the end of subparagraph (K) and inserting , or , and by adding at the end the following new subparagraph: (L) a qualified military spouse. . (b) Qualified military spouse Section 51(d) of such Code is amended by adding at the end the following new paragraph: (16) Qualified military spouse The term qualified military spouse means any individual who is certified by the designated local agency as being (as of the hiring date) a spouse of a member of the Armed Forces of the United States. . (c) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act to individuals who