II
116th CONGRESS
1st Session
S. 1802
IN THE SENATE OF THE UNITED STATES
June 12, 2019
Mr. Kaine (for himself, Mr. Boozman, Mr. Tester, Mr. Tillis, and Ms. Sinema) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To provide a work opportunity tax credit for military spouses and to provide for flexible spending arrangements for childcare services for military families.
Short title
This Act may be cited as the Jobs and Childcare for Military Families Act of 2019
.
Work opportunity tax credit for military spouses
In general
Section 51(d)(1) of the Internal Revenue Code of 1986 is amended—
by striking or
at the end of subparagraph (I);
by striking the period at the end of subparagraph (J) and inserting , or
; and
by adding at the end the following new subparagraph:
a qualified military spouse.
.
Qualified military spouse
Section 51(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
Qualified military spouse
The term qualified military spouse means the spouse or domestic partner (as recognized under State law or by the Armed Forces) of a member of the Armed Forces.
.
Effective date
The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2018.
Flexible spending arrangements for childcare services for military families
FSAs required
The Secretary concerned shall establish procedures to implement flexible spending arrangements with respect to basic pay and compensation for members of the Armed Forces for childcare services for dependent children of such members on a pre-tax basis in accordance with the regulations prescribed under sections 106(c) and 125 of the Internal Revenue Code of 1986.
Considerations
The procedures required by subsection (a) shall take into account the considerations specified in section 663(b) of the National Defense Authorization Act for Fiscal Year 2010 (Public Law 111–84; 123 Stat. 2371) and such other considerations as the Secretaries concerned consider appropriate.
Secretary concerned defined
In this section, the term Secretary concerned means the following:
The Secretary of Defense, with respect to members of the Army, the Navy, the Marine Corps, and the Air Force.
The Secretary of Homeland Security, with respect to members of the Coast Guard.
