II 

111TH CONGRESS 

2D SESSION S. 3582 

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 SENATE OF THE UNITED STATES 

JULY 14, 2010 

Mr. CASEY (for himself, Mr. BURRIS, Mrs. MURRAY, Mr. KAUFMAN, Mrs. 

MCCASKILL, Mr. NELSON of Nebraska, and Mrs. BOXER) introduced the 

following bill; which was read twice and referred to the Committee on Finance 

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, 

3 SECTION 1. SHORT TITLE. 

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

5 Continuity Act of 2010’’. 


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1 SEC. 2. CREDIT FOR STATE LICENSURE AND CERTIFI2 CATION COSTS OF MILITARY SPOUSES ARIS3 ING BY REASON OF A PERMANENT CHANGE 

4 IN THE DUTY STATION OF THE MEMBER OF 

5 THE ARMED FORCES TO ANOTHER STATE. 

6 (a) IN GENERAL.—Subpart A of part IV of sub7 chapter A of chapter 1 of the Internal Revenue Code of 

8 1986 (relating to nonrefundable personal credits) is 

9 amended by inserting after section 30D the following new 

10 section: 

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

12 OF MILITARY SPOUSE ARISING FROM TRANS13 FER OF MEMBER OF ARMED FORCES TO AN14 OTHER STATE. 

15 ‘‘(a) IN GENERAL.—In the case of an eligible indi16 vidual, there shall be allowed as a credit against the tax 

17 imposed by this chapter for the taxable year an amount 

18 equal to the qualified relicensing costs of such individual 

19 which are paid or incurred by the taxpayer during the tax20 able year. 

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

22 section with respect to each change of duty station shall 

23 not exceed $500. 

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

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

26 individual’ means any individual— 


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

2 Armed Forces of the United States at the time 

3 that the member moves to another State under 

4 a permanent change of station order, and 

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

6 such member. 

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

8 term ‘qualified relicensing costs’ costs— 

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

10 required by the State referred to in paragraph 

11 (1) to engage in the profession that such indi12 vidual engaged in while within the State from 

13 which the individual moved, and 

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

15 period beginning on the date that the orders re16 ferred to in paragraph (1)(A) are issued and 

17 ending on the date which is 1 year after the re18 porting date specified in such orders.’’. 

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

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

21 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.’’. 


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

2 this section shall apply to taxable years beginning after 

3 December 31, 2009. 

Æ 


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