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 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Jobs and Childcare 

5 for Military Families Act of 2021’’. 


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•HR 148 IH

1 SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR MILITARY 

2 SPOUSES. 

3 (a) IN GENERAL.—Section 51(d)(1) of the Internal 

4 Revenue Code of 1986 is amended— 

5 (1) by striking ‘‘or’’ at the end of subparagraph 

6 (I); 

7 (2) by striking the period at the end of sub8 paragraph (J) and inserting ‘‘, or’’; and 

9 (3) by adding at the end the following new sub10 paragraph: 

11 ‘‘(K) a qualified military spouse.’’. 

12 (b) QUALIFIED MILITARY SPOUSE.—Section 51(d) of 

13 the Internal Revenue Code of 1986 is amended by adding 

14 at the end the following new paragraph: 

15 ‘‘(16) QUALIFIED MILITARY SPOUSE.—The 

16 term ‘qualified military spouse’ means the spouse or 

17 domestic partner (as recognized under State law or 

18 by the Armed Forces) of a member of the Armed 

19 Forces.’’. 

20 (c) EFFECTIVE DATE.—The amendments made by 

21 this section shall apply to individuals who begin work for 

22 the employer after December 31, 2019. 

23 SEC. 3. FLEXIBLE SPENDING ARRANGEMENTS FOR CHILD24 CARE SERVICES FOR MILITARY FAMILIES. 

25 (a) FSAS REQUIRED.—The Secretary concerned 

26 shall establish procedures to implement flexible spending 


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1 arrangements with respect to basic pay and compensation 

2 for members of the Armed Forces for childcare services 

3 for dependent children of such members on a pre-tax basis 

4 in accordance with the regulations prescribed under sec5 tions 106(c) and 125 of the Internal Revenue Code of 

6 1986. 

7 (b) CONSIDERATIONS.—The procedures required by 

8 subsection (a) shall take into account the considerations 

9 specified in section 663(b) of the National Defense Au10 thorization Act for Fiscal Year 2010 (Public Law 111– 

11 84; 123 Stat. 2371) and such other considerations as the 

12 Secretaries concerned consider appropriate. 

13 (c) SECRETARY CONCERNED DEFINED.—In this sec14 tion, the term ‘‘Secretary concerned’’ means the following: 

15 (1) The Secretary of Defense, with respect to 

16 members of the Army, the Navy, the Marine Corps, 

17 and the Air Force. 

18 (2) The Secretary of Homeland Security, with 

19 respect to members of the Coast Guard. 

Æ 


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