The preferences have had limited use, and the Legislature's goal of
reducing the number of unemployed veterans by 30% has not been met. The Legislature
should modify the preferences to better serve unemployed veterans.
July 2020
Tax credits for hiring unemployed veterans
Businesses that hire unemployed veterans can take a business and occupation
(B&O) or public utility tax (PUT) credit for each unemployed veteran they
hire. The credit amount is:
Equal to 20% of the wages and benefits of the hired veteran, up to
$1,500.
Only available after the veteran has been employed for at least two
consecutive full quarters of a calendar year.
Capped at a combined total of $500,000 of B&O and PUT credits
statewide each fiscal year.
The credits are available to businesses that hired unemployed veterans on or
after October 1, 2016. Credits can be earned through June 30, 2022, and must
be used by June 30, 2023. The preferences are scheduled to expire July 1,
2023.
When the preferences passed in 2015, the Legislature stated that the credits were
intended to encourage businesses to hire and create jobs for unemployed veterans.
The Legislature set a goal of reducing the number of unemployed veterans by 30%. If
this goal was achieved, the Legislature directed the Legislative Auditor to
recommend extending the expiration date of the preferences.
Objectives (stated)
Results
Encourage businesses to hire unemployed veterans.
Not met. The preferences have had a negligible impact on veteran
unemployment. Businesses that used the preferences have reported hiring a
total of 132 unemployed veterans over three years. This represents 1% of the
total number of unemployed veterans when the preferences were enacted.
Reduce the number of unemployed veterans by 30%.
Not met. The estimated number of unemployed veterans has increased
20% since the preferences were enacted in 2015.
Recommendations
Legislative Auditor's Recommendation: Modify the preferences
The preferences are not currently working as intended. The Legislature should
modify the preferences to more effectively serve veterans who are seeking jobs.
Modifications might include:
Designating a state agency to be in charge of publicizing and promoting the
preferences to businesses and veterans. Currently, there is limited information
available on the tax credits for potential employers and veterans.
Focusing the preferences on a subset of veterans or businesses. For example, the
preferences could be focused on specific populations such as disabled veterans or
targeting specific businesses.
Eliminating the preferences and redirecting resources to other state-funded
programs that have demonstrated success with encouraging businesses to hire
unemployed veterans.
If the Legislature does not take action, the preferences are scheduled to expire on
July 1, 2023.
Businesses may take a B&O or public utility tax credit for
hiring unemployed veterans
This review covers two tax preferences available to businesses that hire unemployed
veterans in Washington: a business and occupation (B&O) tax credit and a public
utility tax (PUT) credit.
Businesses must hire unemployed veterans for permanent, full-time positions
Businesses can take a credit against their B&O tax or PUT when they hire
unemployed veterans for permanent, full-time positions. Qualifying veterans must be
unemployed for at least 30 days immediately before they are hired by the business
claiming the tax credit.
Up to $1,500 credit for each qualifying veteran hired
A business can claim a credit against their B&O tax or PUT equal to 20% of the
veteran's wages and benefits, up to a total of $1,500 per veteran employed. The
following conditions apply:
The veteran must be employed full-time for at least two consecutive full quarters
of a calendar year before a business can take a credit.
A business cannot use both a B&O and a PUT credit for the same employee.
The preferences are available on a first-in-time basis. There is no limit on the
number of veterans a business can hire or the total amount of credits any one business
can receive. However, the combined total amount of B&O and PUT credits available
statewide is capped at $500,000 per fiscal year.
Businesses must file annual accountability reports
Businesses using the credits must file an Annual Tax Performance Report with the
Department of Revenue. The report identifies the employer and the amount of the credit
used each calendar year.
Preferences scheduled to expire on July 1, 2023
The B&O and public utility tax credits were passed during the 2015 legislative
session and apply to veterans hired on or after October 1, 2016. Credits can be earned
by businesses through June 30, 2022, and must be used by June 30, 2023. The
preferences are scheduled to expire July 1, 2023.
Preliminary Report: Hiring Unemployed Veterans
July 2020
Review Details
2. Credits did not meet goal of reducing unemployed veterans by 30%
The estimated number of unemployed veterans has increased since
the preferences passed
The Legislature stated the preferences were intended to help employ veterans and
reduce the number of unemployed veterans in Washington by 30%. Businesses using the
credits hired a total of 132 unemployed veterans. However, the number of unemployed
veterans statewide has increased since the preferences passed.
2015 tax credits were intended to encourage businesses to hire veterans and reduce
number of unemployed veterans by 30%
When the preferences passed in 2015, the Legislature stated that the B&O and
public utility tax credits were intended to encourage businesses to hire and create
jobs for unemployed veterans by reducing the business's tax burden.
Information provided to legislators in a 2015 committee hearing noted that a federal
tax incentive established in 2007 for businesses hiring veterans had expired in 2013.
While the incentive had lapsed, Congress later reauthorized the program
retroactively.
The Legislature directed the Legislative Auditor to recommend continuing the
preferences if the number of unemployed veterans in Washington decreased by 30%.
After a 62% decrease in unemployed veterans from 2013-2015, the estimated number of
unemployed veterans is now 20% higher than when the credits were enacted
The number of unemployed veterans in Washington decreased 62% in the two years before
the preferences passed, but the number has stabilized since then. This decline in
veteran unemployment reflects a national trend. JLARC staff found the estimated number
of unemployed veterans dropped by a minimum of 30% from 2015 to 2018 in at least 30
states.
The estimated number of unemployed veterans in 2019 has increased by 20% since 2015
(the year the preferences passed). During that time, businesses that used the credits
reported hiring a total of 132 veterans. Without the credits, the number of unemployed
veterans might have increased by an additional 1%.
Exhibit 2.1: Following a drop in veteran unemployment, there has been a 20% increase
since the credits passed
Source: JLARC staff analysis of Bureau of Labor and Statistics data, veteran
unemployment, 2013-2019.
Unemployment rates for Washington's veterans and nonveterans are now similar
Data available when the credits passed indicated higher unemployment rates for
veterans than for nonveterans. Since then, unemployment rates have declined for both
populations. Veteran unemployment rates have dropped to the same or below those for
nonveterans.
Exhibit 2.2: Washington's veteran and nonveteran unemployment rates were similar the
past two years
Source: JLARC staff analysis of Bureau of Labor and Statistics data, veteran vs.
nonveteran unemployment, 2013-2019.
Preliminary Report: Hiring Unemployed Veterans
July 2020
Review Details
3. Credits have had negligible impact on veteran employment
Best possible impact of B&O and PUT credits: a 1% reduction
in unemployed veterans in Washington
The Department of Revenue reports that 132 veterans have been hired by businesses
using the credits through the end of 2019.
Exhibit 3.1: 132 veterans hired over three years by businesses using the
preferences
Calendar Year
Number of Veterans Hired by Businesses Using Preferences
2017
20
2018
59
2019
53
Total
132
Source: JLARC staff analysis of data provided by Department of Revenue.
The most generous estimate of the preferences' impact is a 1% reduction in the
number of unemployed veterans
There were an estimated 12,000 unemployed veterans in Washington in 2019. If all 132
veterans hired by businesses using the tax credits were hired because of the tax
credits, the preferences would have resulted in a 1% reduction in the number of
unemployed Washington veterans.
Several potential reasons preferences are not more widely used
It is unclear why the B&O and pubic utility tax (PUT) credits for hiring
unemployed veterans are not used by more Washington businesses. One or more of the
following issues may have impacted use of the credits:
No agency or organization is charged with actively publicizing or promoting the
preferences.
Statute does not charge any state or local agency with
actively publicizing or promoting the preferences. JLARC staff spoke with the two
agencies most involved with efforts to employ veterans: the Employment Security
Department (ESD) and the Department of Veterans Affairs. Both agencies have
limited information on their websites about the tax credits. ESD reports that it
mentions the credits to businesses and veterans when they receive other services
from the agency. Additionally, the Department of Revenue provides information on
the credits on its website, similar to any other tax preference.
Businesses report mixed views on how much the credits impact their hiring
decisions.
JLARC staff surveyed all businesses that have used the credits
between 2016-2019. When asked how important the credit was to their decision to
hire a veteran, the average response was 2.8 out of 5 on a scale ranging from 1
(not important at all) to 5 (the most important factor).
Additionally, 60%
of survey responders stated they would use the credits again if they hired another
veteran. One-third of those responding noted they hired veterans prior to the
credits being enacted.
Washington businesses used a federal tax credit to hire 4,632 veterans in
2019.
A federal income tax credit is also available to employers that hire
veterans or other individuals who may have employment challenges.
The Work
Opportunity Tax Credit (WOTC) provides a one-time federal income tax credit to
businesses that hire veterans. The WOTC amount ranges between $2,400 - $9,600,
depending on whether the veteran fits within certain classification categories.
The Washington Employment Security Department (ESD) receives and processes
applications for the credit.
In 2019, ESD certified 4,632 WOTC
applications, each representing a veteran hired by a Washington business. The
potential federal tax savings for these businesses totaled $18.9 million.
Businesses are permitted to use both the federal WOTC and the state tax credits at
the same time.
Preliminary Report: Hiring Unemployed Veterans
July 2020
Review Details
4. Beneficiary savings
Beneficiaries will save an estimated $137,600 with the B&O
tax credit and $15,200 with the public utility tax credit in 2021-23 biennium
The direct beneficiary savings for businesses that hired veterans and used the
B&O tax credit was $91,000 in fiscal year 2019. The direct savings for businesses
that used the public utility tax credit was $8,200 for fiscal year 2019.
JLARC staff estimate the beneficiary savings for the 2021-23 biennium is $137,600 for
the B&O tax credit and $15,200 for the public utility tax credit.
Both preferences are scheduled to expire on July 1, 2023.
Exhibit 4.1: Estimated beneficiary savings for B&O and public utility tax
credits
Biennium
Fiscal Year
Estimated Beneficiary Savings (B&O)
Estimated Beneficiary Savings (PUT)
Total Beneficiary Savings
2015-17 7/1/15-6/30/17
2016
Not in effect
Not in effect
Not in effect
2017
Not disclosable (less than 3 taxpayers)
0
Not disclosable (less than 3 taxpayers)
2017-19
7/1/17-6/30/19
2018
$68,100
$2,700
$70,800
2019
$91,000
$8,200
$99,200
2019-2021
7/1/19 - 6/30/21
2020
$47,300
$11,900
$59,200
2021
$68,800
$7,600
$76,400
2021-23
7/1/21-6/30/23
2022
$68,800
$7,600
$76,400
2023
$68,800
$7,600
$76,400
2021-23 Biennium
$137,600
$15,200
$152,800
Source: JLARC staff analysis of Department of Revenue tax return credit detail,
fiscal years 2017-2019. 2020 value based on ½ fiscal year (July - December 2019)
credit detail. FY 2021-2023 estimated based on average use of credit from 2018-2020.
Amounts rounded to nearest $100.
A total of 45 businesses used credits in 2017 and 2018
Based on annual reports filed with the Department of Revenue, 45 businesses that
hired unemployed veterans used the B&O or public utility tax credit in 2017 and
2018. Data was not available for calendar year 2019 at the time this report was
prepared. The qualifying businesses conduct a variety of activities. Two businesses
used both a B&O and public utility tax credit for separate hires.
Exhibit 4.2: 45 businesses used the B&O or public utility tax credit in 2017 and
2018
Beneficiary Business
Business Activity
CY 2017
CY 2018
AAA Septic, LLC
Commercial, Industrial Machinery and Equipment
$1,500
ADD Security Incorporated
Investigation and Security Services
$841
$3,536
After the Fire, LLC
Construction
$1,258
$242
Agency Security Group, LLC
Investigation and Security Services
$3,750
$4,500
Agropack, LLC
Chemical Manufacturing
$398
$612
AK Financial & Insurance Services, LLC
Insurance Services
$968
Allstaff Technical Solutions, Inc.
Employment Services
$1,500
$2,774
Blacklotus Landscaping, LLC
Services to Buildings
$1,500
Bleau Appraisals, LLC
Real Estate
$1,500
Boulevard Homes NW, LLC
Construction
$1,500
Chae Law Firm, P.S.
Legal Services
$1,500
Chuckanut Brewery, LLC
Drinking Places
$500
DBAZA2, LLC
Auto Repair and Maintenance
ND
Fairway Independent Mortgage Corporation
Finance and Insurance
$1,514
$1,500
Form 100 Consulting, LLC
Professional, Scientific, Technical Services
$751
Gesang Incorporated
Construction
ND
Growing Veterans
Food and Beverage Stores
$71
Handyworks, Inc.
Construction
ND
Iembrace, LLC
Social Assistance
ND
$700
Jensen's Old Fashioned Smokehouse, Inc.
Food and Beverage Stores
$3,000
Jim and Delphine Enterprises, LLC
Repair and Maintenance Services
$1,424
Jorge I. Peralta, DDS, PS
Health Care
$1,500
Kaiser's Garage, Inc.
Auto Repair and Maintenance
$989
Keep the Peace Security, LLC
Investigation and Security Services
$3,918
Kittitas Valley Urgent Care, PLLC
Health Care
$1,500
M & L Machine, Inc.
Transportation Equipment Manufacturing
ND
$633
Mountain Strong Concrete, Inc.
Building, Gardening Supply Dealer
$1,500
Navazon, Inc.
Electronic, Appliance Store
$795
Northwest Caulking, Inc.
Specialty Contractor
$494
Ohop Mutual Light Company
Electric Power Utility
$1,500
Onpoint Logistics, Inc.
Truck Transportation
$3,000
Onpoint Logistics - 49N, Inc.
Messengers and Delivery
$3,914
Patrick Ginn Real Estate, LLC
Real Estate
$1,500
Patriot Plumbing, Heating, and Cooling, Inc.
Specialty Contractor
$1,088
Paws, Claws, and Hooves Veterinary Service, PLLC
Professional, Scientific, and Technical Consulting
$1,500
PYR Preservation Services
Repair and Maintenance Services
$1,500
Ravenwood Solutions, Inc.
Educational Services
$11,107
Repaul Textiles, LLC
Industrial Launderer
ND
Sierra Pacific Industries
Wood Product Manufacturing
$28,334
Silicon Forest Electronics, Inc.
Computer and Electronic Manufacturing
$1,500
Springstar, Inc.
Chemical Manufacturing
$3,000
Stately, Inc.
Real Estate
ND
The Consolidated Rehab Group
Social Assistance
$3,577
The Oxford Partners, LLC
Management, Scientific, and Technical Consulting
$1,073
Note: "ND" in 2017 indicates the value of the credit was less than $10,000 and the
business elected to not disclose the value. This option was eliminated beginning in
2018.
Source: JLARC staff analysis of Department of Revenue incentive reporting public
disclosure detail, calendar years 2017 and 2018.
Preliminary Report: Hiring Unemployed Veterans
July 2020
Review Details
5. No similar preferences in states with large veteran populations
None of the five states with the largest working-age veteran
populations offer incentives for hiring veterans
The top five states with the largest working-age veteran populations do not provide
state tax incentives similar to Washington's.
These states are California, Florida, North Carolina, Texas, and Virginia. In
addition, neither Oregon nor Idaho, Washington's neighboring states, offer a state tax
incentive for businesses that hire veterans.
JLARC staff identified the following states that provide income tax credits to
businesses that hire veterans. The state programs vary in eligibility criteria and
award amounts.
Alabama
Alaska
Delaware
Maryland
Massachusetts
New York
Utah
West Virginia
Also, Mississippi offers a higher reimbursement rate under its motion picture
incentive program for businesses that hire veterans.
Preliminary Report: Hiring Unemployed Veterans
July 2020
Review Details
6. Applicable statutes
RCW 82.04.4498 and RCW 82.16.0499
Credit - Businesses that hire veterans. (Expires July 1, 2023.)
RCW 82.04.4498
(1) A person is allowed a credit against the tax due under this
chapter as provided in this section. The credit equals twenty percent of wages and
benefits paid to or on behalf of a qualified employee up to a maximum of one thousand
five hundred dollars for each qualified employee hired on or after October 1,
2016.
(2) No credit may be claimed under this section until a qualified
employee has been employed for at least two consecutive full calendar quarters.
(3) Credits are available on a first-in-time basis. The
department must keep a running total of all credits allowed under this section and RCW
82.16.0499 during each fiscal year. The department may not allow any credits that
would cause the total credits allowed under this section and RCW 82.16.0499 to exceed
five hundred thousand dollars in any fiscal year. If all or part of a claim for credit
is disallowed under this subsection, the disallowed portion is carried over to the
next fiscal year. However, the carryover into the next fiscal year is only permitted
to the extent that the cap for the next fiscal year is not exceeded. Priority must be
given to credits carried over from a previous fiscal year. The department must provide
written notice to any person who has claimed tax credits in excess of the limitation
in this subsection. The notice must indicate the amount of tax due and provide that
the tax be paid within thirty days from the date of the notice. The department may not
assess penalties and interest as provided in chapter 82.32 RCW on the amount due in
the initial notice if the amount due is paid by the due date specified in the notice,
or any extension thereof.
(4) The credit may be used against any tax due under this
chapter, and may be carried over until used, except as provided in subsection (9) of
this section. No refunds may be granted for credits under this section.
(5) If an employer discharges a qualified employee for whom the
employer has claimed a credit under this section, the employer may not claim a new
credit under this section for a period of one year from the date the qualified
employee was discharged. However, this subsection (5) does not apply if the qualified
employee was discharged for misconduct, as defined in RCW 50.04.294, connected with
his or her work or discharged due to a felony or gross misdemeanor conviction, and the
employer contemporaneously documents the reason for discharge.
(6) Credits earned under this section may be claimed only on
returns filed electronically with the department using the department's online tax
filing service or other method of electronic reporting as the department may
authorize. No application is required to claim the credit, but the taxpayer must keep
records necessary for the department to determine eligibility under this section
including records establishing the person's status as a veteran and status as
unemployed when hired by the taxpayer.
(7) No person may claim a credit against taxes due under both
this chapter and chapter 82.16 RCW for the same qualified employee.
(8) The definitions in this subsection apply throughout this
section unless the context clearly requires otherwise.
(a)(i) "Qualified employee" means an unemployed veteran who
is employed in a permanent full-time position for at least two consecutive full
calendar quarters. For seasonal employers, "qualified employee" also includes the
equivalent of a full-time employee in work hours for two consecutive full calendar
quarters.
(ii) For purposes of this subsection (8)(a), "full time"
means a normal workweek of at least thirty-five hours.
(b) "Unemployed" means that the veteran was unemployed as
defined in RCW 50.04.310 for at least thirty days immediately preceding the date that
the veteran was hired by the person claiming credit under this section for hiring the
veteran.
(c) "Veteran" means every person who has received an
honorable discharge or received a general discharge under honorable conditions or is
currently serving honorably, and who has served as a member in any branch of the armed
forces of the United States, including the national guard and armed forces
reserves.
(9) Credits allowed under this section can be earned for tax
reporting periods through June 30, 2022. No credits can be claimed after June 30,
2023.
(10) This section expires July 1, 2023.
[2015 3rd sp.s. c 6 § 1002.]
NOTES:
Tax preference performance statement—2015 3rd sp.s. c 6 §§
1002 and 1003: "This section is the tax preference performance statement for the
tax preference contained in RCW 82.04.4498 and 82.16.0499. This performance statement
is only intended to be used for subsequent evaluation of the tax preference. It is not
intended to create a private right of action by any party or be used to determine
eligibility for preferential tax treatment.
(1) The legislature categorizes the tax preferences as those
intended to induce certain designated behavior by taxpayers and create or retain jobs,
as indicated in RCW 82.32.808(2) (a) and (c).
(2) It is the legislature's specific public policy objective to
provide employment for unemployed veterans. It is the legislature's intent to provide
employers a credit against the business and occupation tax or public utility tax for
hiring unemployed veterans which would reduce an employer's tax burden thereby
inducing employers to hire and create jobs for unemployed veterans. Pursuant to
chapter 43.136 RCW, the joint legislative audit and review committee must review the
business and occupation tax and public utility tax credit established under RCW
82.04.4498 and 82.16.0499 by December 31, 2022.
(3) If a review finds that the number of unemployed veterans
decreased by thirty percent, then the legislature intends for the legislative auditor
to recommend extending the expiration date of the tax preference.
(4) In order to obtain the data necessary to perform the review
in subsection (3) of this section, the joint legislative audit and review committee
should refer to the veteran unemployment rates available from the employment security
department and the bureau of labor statistics." [2015 3rd sp.s. c 6 § 1001.]
Effective dates—2015 3rd sp.s. c 6: See note following RCW
82.04.4266.
Credit - Businesses that hire veterans. (Expires July 1, 2023.)
RCW 82.16.0499
(1) A person is allowed a credit against the tax due under this
chapter as provided in this section. The credit equals twenty percent of wages and
benefits paid to or on behalf of a qualified employee up to a maximum of one thousand
five hundred dollars for each qualified employee hired on or after October 1,
2016.
(2) No credit may be claimed under this section until a qualified
employee has been employed for at least two consecutive full calendar quarters.
(3) Credits are available on a first-in-time basis. The
department must keep a running total of all credits allowed under this section and RCW
82.04.4498 during each fiscal year. The department may not allow any credits that
would cause the total credits allowed under this section and RCW 82.04.4498 to exceed
five hundred thousand dollars in any fiscal year. If all or part of a claim for credit
is disallowed under this subsection, the disallowed portion is carried over to the
next fiscal year. However, the carryover into the next fiscal year is only permitted
to the extent that the cap for the next fiscal year is not exceeded. Priority must be
given to credits carried over from a previous fiscal year. The department must provide
written notice to any person who has claimed tax credits in excess of the limitation
in this subsection. The notice must indicate the amount of tax due and provide that
the tax be paid within thirty days from the date of the notice. The department may not
assess penalties and interest as provided in chapter 82.32 RCW on the amount due in
the initial notice if the amount due is paid by the due date specified in the notice,
or any extension thereof.
(4) The credit may be used against any tax due under this
chapter, and may be carried over until used, except as provided in subsection (9) of
this section. No refunds may be granted for credits under this section.
(5) If an employer discharges a qualified employee for whom the
employer has claimed a credit under this section, the employer may not claim a new
credit under this section for a period of one year from the date the qualified
employee was discharged. However, this subsection (5) does not apply if the qualified
employee was discharged for misconduct, as defined in RCW 50.04.294, connected with
his or her work or discharged due to a felony or gross misdemeanor conviction, and the
employer contemporaneously documents the reason for discharge.
(6) Credits earned under this section may be claimed only on
returns filed electronically with the department using the department's online tax
filing service or other method of electronic reporting as the department may
authorize. No application is required to claim the credit, but the taxpayer must keep
records necessary for the department to determine eligibility under this section
including records establishing the person's status as a veteran and status as
unemployed when hired by the taxpayer.
(7) No person may claim a credit against taxes due under both
chapter 82.04 RCW and this chapter for the same qualified employee.
(8) The definitions in this subsection apply throughout this
section unless the context clearly requires otherwise.
(a)(i) "Qualified employee" means an unemployed veteran who is
employed in a permanent full-time position for at least two consecutive full calendar
quarters. For seasonal employers, "qualified employee" also includes the equivalent of
a full-time employee in work hours for two consecutive full calendar quarters.
(ii) For purposes of this subsection (8)(a), "full time" means a
normal workweek of at least thirty-five hours.
(b) "Unemployed" means that the veteran was unemployed as defined
in RCW 50.04.310 for at least thirty days immediately preceding the date that the
veteran was hired by the person claiming credit under this section for hiring the
veteran.
(c) "Veteran" means every person who has received an honorable
discharge or received a general discharge under honorable conditions or is currently
serving honorably, and who has served as a member in any branch of the armed forces of
the United States, including the national guard and armed forces reserves.
(9) Credits allowed under this section can be earned for tax
reporting periods through June 30, 2022. No credits can be claimed after June 30,
2023.
(10) This section expires July 1, 2023.
[2015 3rd sp.s. c 6 § 1003.]
NOTES:
Effective dates—2015 3rd sp.s. c 6: See note following RCW
82.04.4266.
Tax preference performance statement—2015 3rd sp.s. c 6 §§
1002 and 1003: See note following RCW 82.04.4498.
Preliminary Report: Hiring Unemployed Veterans
July 2020
Recommendations & Responses
Legislative Auditor's Recommendation
The Legislative Auditor recommends modifying the
preferences
The Legislature should modify the preferences because they are not currently
working as intended. To more effectively serve veterans who are seeking jobs,
modifications might include:
Designating a state agency to be in charge of publicizing and promoting the
preferences to businesses and veterans. Currently, there is limited information
available on the tax credits for potential employers and veterans.
Focusing the preferences on a subset of veterans or businesses. For example, the
preferences could be focused on a specific population such as disabled veterans or
targeting specific businesses.
Eliminating the preferences and redirecting resources to other state-funded
programs that have demonstrated success with encouraging businesses to hire
unemployed veterans.
The Department of Veteran's Affairs and the Employment Security Department may also
have proposals for how the approach or resources of the preferences could be modified
to more effectively impact veteran employment.
If the Legislature does not take action, the preferences are scheduled to expire on
July 1, 2023.