Jobs and Childcare for Military Families Act of 2021

II 117TH CONGRESS 1ST SESSION S. 1532 To provide a work opportunity tax credit for military spouses and to provide for flexible spending arrangements for childcare services for uniformed services families. IN THE SENATE OF THE UNITED STATES MAY 10, 2021 Mr. KAINE (for himself, Mr. BOOZMAN, and Mr. TILLIS) 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 uniformed services 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 SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR MILITARY 6 SPOUSES. 7 (a) IN GENERAL.—Section 51(d)(1) of the Internal 8 Revenue Code of 1986 is amended— 9 VerDate Sep 11 2014 00:56 May 26, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1532.IS S1532 pbinns on DSKJLVW7X2PROD with BILLS 2 •S 1532 IS (1) by striking ‘‘or’’ at the end of subparagraph 1 (I), 2 (2) by striking the period at the end of sub- 3 paragraph (J) and inserting ‘‘, or’’, and 4 (3) by adding at the end the following new sub- 5 paragraph: 6 ‘‘(K) a qualified military spouse.’’. 7 (b) QUALIFIED MILITARY SPOUSE.—Section 51(d) of 8 the Internal Revenue Code of 1986 is amended by adding 9 at the end the following new paragraph: 10 ‘‘(16) QUALIFIED MILITARY SPOUSE.—The 11 term ‘qualified military spouse’ means an individual 12 who is certified by the designated local agency as 13 being, as of the hiring date, the spouse or domestic 14 partner (as recognized under State law or by the 15 Armed Forces) of a member of the Armed Forces.’’. 16 (c) EFFECTIVE DATE.—The amendments made by 17 this section shall apply to individuals who begin work for 18 the employer after the date of enactment of this Act. 19 SEC. 3. FLEXIBLE SPENDING ARRANGEMENTS FOR 20 CHILDCARE SERVICES FOR UNIFORMED 21 SERVICES FAMILIES. 22 (a) FSAS REQUIRED.—Not later than 12 months 23 after the date of enactment of this Act, the Secretary con- 24 cerned shall establish procedures to implement flexible 25 VerDate Sep 11 2014 00:56 May 26, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1532.IS S1532 pbinns on DSKJLVW7X2PROD with BILLS 3 •S 1532 IS spending arrangements with respect to basic pay and com- 1 pensation for members of the uniformed services (as de- 2 fined in section 101 of title 37, United States Code) for 3 childcare services for dependent children of such members 4 on a pre-tax basis in accordance with sections 125 and 5 129 of the Internal Revenue Code of 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 (3) The Secretary of Commerce, with respect to 20 officers of the commissioned officer corps of the Na- 21 tional Oceanic and Atmospheric Administration. 22 VerDate Sep 11 2014 00:56 May 26, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S1532.IS S1532 pbinns on DSKJLVW7X2PROD with BILLS 4 •S 1532 IS (4) The Secretary of Health and Human Serv- 1 ices, with respect to members of the Public Health 2 Service. 3 Æ VerDate Sep 11 2014 00:56 May 26, 2021 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\S1532.IS S1532 pbinns on DSKJLVW7X2PROD with BILLS