Bill Summary
The Jobs and Childcare for Military Families Act of 2019 aims to provide support for military families by offering a work opportunity tax credit for military spouses and implementing flexible spending arrangements for childcare services. This tax credit will be available to qualified military spouses and the flexible spending arrangements will allow members of the Armed Forces to pay for childcare services using pre-tax dollars. The Act also requires the Secretary concerned to establish procedures for implementing the flexible spending arrangements and take into account certain considerations. The term "Secretary concerned" refers to the Secretary of Defense or the Secretary of Homeland Security, depending on the branch of the military.
Possible Impacts
1. Military spouses may be eligible for a tax credit, reducing their tax burden and providing financial relief.
2. Members of the Armed Forces may be able to utilize pre-tax funds to cover childcare expenses, making it more affordable for them to seek childcare services.
3. The Secretary of Defense and Secretary of Homeland Security will need to establish procedures and consider relevant factors when implementing these changes, potentially affecting the administrative workload and resources required.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1802 Introduced in Senate (IS)]
<DOC>
116th CONGRESS
1st Session
S. 1802
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 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.
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 2019''.
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,
2018.
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.
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