The main purpose of the Military Spouse Hiring Act is to support the employment of military spouses by allowing their employers to qualify for a tax credit. This initiative aims to encourage businesses to hire spouses of military personnel, recognizing the unique challenges they face due to frequent relocations and the demands of military life. Key provisions of the Act include an amendment to the Internal Revenue Code that expands eligibility for the work opportunity credit. This credit is a tax incentive for employers who hire individuals from certain groups facing barriers to employment.