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House Bill 148
117th Congress(2021-2022)
Jobs and Childcare for Military Families Act of 2021
Introduced
Introduced
Introduced in House on Jan 4, 2021
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Text
Introduced in House 
Jan 4, 2021
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Introduced in House(Jan 4, 2021)
Jan 4, 2021
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 148 (Introduced-in-House)


117th CONGRESS
1st Session
H. R. 148


To provide a work opportunity tax credit for military spouses and to provide for flexible spending arrangements for childcare services for military families.

IN THE HOUSE OF REPRESENTATIVES

January 4, 2021

Mr. Norcross (for himself, Mr. Beyer, Mrs. Luria, Ms. Houlahan, Mr. Fitzpatrick, and Mr. Turner) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Jobs and Childcare for Military Families Act of 2021”.

SEC. 2. Work opportunity tax credit for military spouses.

(a) In general.—Section 51(d)(1) of the Internal Revenue Code of 1986 is amended—

(1) by striking “or” at the end of subparagraph (I);

(2) by striking the period at the end of subparagraph (J) and inserting “, or”; and

(3) by adding at the end the following new subparagraph:

“(K) a qualified military spouse.”.

(b) Qualified military spouse.—Section 51(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

“(16) 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.”.

(c) Effective date.—The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2019.

SEC. 3. Flexible spending arrangements for child­care services for military families.

(a) 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.

(b) 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.

(c) Secretary concerned defined.—In this section, the term “Secretary concerned” means the following:

(1) The Secretary of Defense, with respect to members of the Army, the Navy, the Marine Corps, and the Air Force.

(2) The Secretary of Homeland Security, with respect to members of the Coast Guard.