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S. 920 (114th): Military Spouse Job Continuity Act of 2015

The text of the bill below is as of Apr 14, 2015 (Placed on Calendar in the Senate).


II

Calendar No. 53

114th CONGRESS

1st Session

S. 920

[Report No. 114–30]

IN THE SENATE OF THE UNITED STATES

April 14, 2015

, from the Committee on Finance, reported the following original bill; which was read twice and placed on the calendar

A BILL

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for amounts paid by a spouse of a member of the Armed Forces for a new State license or certification required by reason of a permanent change in the duty station of such member to another State.

1.

Short title

This Act may be cited as the Military Spouse Job Continuity Act of 2015.

2.

Credit for State licensure and certification costs of military spouses arising by reason of a permanent change in the duty station of the member of the Armed Forces to another State

(a)

In general

Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25D the following new section:

25E.

State licensure and certification costs of military spouse arising from transfer of member of Armed Forces to another State

(a)

In general

In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the qualified relicensing costs of such individual which are paid or incurred by the taxpayer during the taxable year.

(b)

Maximum credit

The credit allowed by this section with respect to each change of duty station shall not exceed $500.

(c)

Definitions

For purposes of this section—

(1)

Eligible individual

The term eligible individual means any individual—

(A)

who is married to a member of the Armed Forces of the United States at the time that the member moves to another State under a permanent change of station order, and

(B)

who moves to such other State with such member.

(2)

Qualified relicensing costs

The term qualified relicensing costs means costs—

(A)

which are for a license or certification required by the State referred to in paragraph (1) to engage in the profession that such individual engaged in while within the State from which the individual moved, and

(B)

which are paid or incurred during the period beginning on the date that the orders referred to in paragraph (1)(A) are issued and ending on the date which is 1 year after the reporting date specified in such orders.

(d)

Denial of double benefit

The amount of any deduction or other credit allowable under this chapter for any expense taken into account in determining the credit allowed under this section shall be reduced by the amount of the credit under this section.

.

(b)

Clerical amendment

The table of sections for such subpart A is amended by inserting after the item relating to section 25D the following new item:

Sec. 25E. State licensure and certification costs of military spouse arising from transfer of member of Armed Forces to another State..

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2014.

3.

Increase in continuous levy for Medicare providers and suppliers

(a)

In general

Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 40 percent.

(b)

Effective date

The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.

April 14, 2015

Read twice and placed on the calendar