I 

111TH CONGRESS 

2D SESSION H. R. 4693 

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. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 25, 2010 

Mrs. DAHLKEMPER (for herself, Mr. BISHOP of Georgia, Mr. GALLEGLY, Mr. 

BRADY of Pennsylvania, Mr. PATRICK J. MURPHY of Pennsylvania, Ms. 

SCHWARTZ, Mr. ALTMIRE, Mr. SHUSTER, Ms. JACKSON LEE of Texas, 

Mr. HOLDEN, and Mr. CARNEY) introduced the following bill; which was 

referred to the Committee on Ways and Means 

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


tjames on DSKG8SOYB1PROD with BILLS
2 

•HR 4693 IH

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Military Spouse Job 

3 Continuity Act of 2010’’. 

4 SEC. 2. CREDIT FOR STATE LICENSURE AND CERTIFI5 CATION COSTS OF MILITARY SPOUSES ARIS6 ING BY REASON OF A PERMANENT CHANGE 

7 IN THE DUTY STATION OF THE MEMBER OF 

8 THE ARMED FORCES TO ANOTHER STATE. 

9 (a) IN GENERAL.—Subpart A of part IV of sub10 chapter A of chapter 1 of the Internal Revenue Code of 

11 1986 (relating to nonrefundable personal credits) is 

12 amended by inserting after section 30D the following new 

13 section: 

14 ‘‘SEC. 30E. STATE LICENSURE AND CERTIFICATION COSTS 

15 OF MILITARY SPOUSE ARISING FROM TRANS16 FER OF MEMBER OF ARMED FORCES TO AN17 OTHER STATE. 

18 ‘‘(a) IN GENERAL.—In the case of an eligible indi19 vidual, there shall be allowed as a credit against the tax 

20 imposed by this chapter for the taxable year an amount 

21 equal to the qualified relicensing costs of such individual 

22 which are paid or incurred by the taxpayer during the tax23 able year. 

24 ‘‘(b) MAXIMUM CREDIT.—The credit allowed by this 

25 section with respect to each change of duty station shall 

26 not exceed $500. 


tjames on DSKG8SOYB1PROD with BILLS
3 

•HR 4693 IH

1 ‘‘(c) DEFINITIONS.—For purposes of this section— 

2 ‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible 

3 individual’ means any individual— 

4 ‘‘(A) who is married to a member of the 

5 Armed Forces of the United States at the time 

6 that the member moves to another State under 

7 a permanent change of station order, and 

8 ‘‘(B) who moves to such other State with 

9 such member. 

10 ‘‘(2) QUALIFIED RELICENSING COSTS.—The 

11 term ‘qualified relicensing costs’ costs— 

12 ‘‘(A) which are for a license or certification 

13 required by the State referred to in paragraph 

14 (1) to engage in the profession that such indi15 vidual engaged in while within the State from 

16 which the individual moved, and 

17 ‘‘(B) which are paid or incurred during the 

18 period beginning on the date that the orders re19 ferred to in paragraph (1)(A) are issued and 

20 ending on the date which is 1-year after the re21 porting date specified in such orders.’’. 

22 (b) CLERICAL AMENDMENT.—The table of sections 

23 for such subpart A is amended by inserting after the item 

24 relating to section 30D the following new item: 

‘‘Sec. 30E. State licensure and certification costs of military spouse arising 

from transfer of member of Armed Forces to another State.’’. 


tjames on DSKG8SOYB1PROD with BILLS
4 

•HR 4693 IH

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

2 this section shall apply to taxable years beginning after 

3 December 31, 2009. 

Æ 


tjames on DSKG8SOYB1PROD with BILLS