Plain English summary not yet available
The full original text is available below. Check back soon as we process this bill.
I
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 deter-
mined 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 Representa-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. SHORT TITLE.
3
This Act may be cited as the ‘‘Jobs and Childcare
4
for Military Families Act of 2021’’.
5
VerDate Sep 11 2014
18:22 Jan 28, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H148.IH
H148
pamtmann on DSKBC07HB2PROD with BILLS
2
•HR 148 IH
SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR MILITARY
1
SPOUSES.
2
(a) IN GENERAL.—Section 51(d)(1) of the Internal
3
Revenue Code of 1986 is amended—
4
(1) by striking ‘‘or’’ at the end of subparagraph
5
(I);
6
(2) by striking the period at the end of sub-
7
paragraph (J) and inserting ‘‘, or’’; and
8
(3) by adding at the end the following new sub-
9
paragraph:
10
‘‘(K) a qualified military spouse.’’.
11
(b) QUALIFIED MILITARY SPOUSE.—Section 51(d) of
12
the Internal Revenue Code of 1986 is amended by adding
13
at the end the following new paragraph:
14
‘‘(16) QUALIFIED
MILITARY
SPOUSE.—The
15
term ‘qualified military spouse’ means the spouse or
16
domestic partner (as recognized under State law or
17
by the Armed Forces) of a member of the Armed
18
Forces.’’.
19
(c) EFFECTIVE DATE.—The amendments made by
20
this section shall apply to individuals who begin work for
21
the employer after December 31, 2019.
22
SEC. 3. FLEXIBLE SPENDING ARRANGEMENTS FOR CHILD-
23
CARE SERVICES FOR MILITARY FAMILIES.
24
(a) FSAS
REQUIRED.—The Secretary concerned
25
shall establish procedures to implement flexible spending
26
VerDate Sep 11 2014
18:22 Jan 28, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H148.IH
H148
pamtmann on DSKBC07HB2PROD with BILLS
3
•HR 148 IH
arrangements with respect to basic pay and compensation
1
for members of the Armed Forces for childcare services
2
for dependent children of such members on a pre-tax basis
3
in accordance with the regulations prescribed under sec-
4
tions 106(c) and 125 of the Internal Revenue Code of
5
1986.
6
(b) CONSIDERATIONS.—The procedures required by
7
subsection (a) shall take into account the considerations
8
specified in section 663(b) of the National Defense Au-
9
thorization Act for Fiscal Year 2010 (Public Law 111–
10
84; 123 Stat. 2371) and such other considerations as the
11
Secretaries concerned consider appropriate.
12
(c) SECRETARY CONCERNED DEFINED.—In this sec-
13
tion, the term ‘‘Secretary concerned’’ means the following:
14
(1) The Secretary of Defense, with respect to
15
members of the Army, the Navy, the Marine Corps,
16
and the Air Force.
17
(2) The Secretary of Homeland Security, with
18
respect to members of the Coast Guard.
19
Æ
VerDate Sep 11 2014
18:22 Jan 28, 2021
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6301
E:\BILLS\H148.IH
H148
pamtmann on DSKBC07HB2PROD with BILLS