II 

Calendar No. 53 

114TH CONGRESS 

1ST SESSION S. 920 

[Report No. 114–30] 

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 

APRIL 14, 2015 

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


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•S 920 PCS

1 SECTION 1. SHORT TITLE. 

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

3 Continuity Act of 2015’’. 

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 is amended by inserting after section 25D the fol12 lowing new section: 

13 ‘‘SEC. 25E. STATE LICENSURE AND CERTIFICATION COSTS 

14 OF MILITARY SPOUSE ARISING FROM TRANS15 FER OF MEMBER OF ARMED FORCES TO AN16 OTHER STATE. 

17 ‘‘(a) IN GENERAL.—In the case of an eligible indi18 vidual, there shall be allowed as a credit against the tax 

19 imposed by this chapter for the taxable year an amount 

20 equal to the qualified relicensing costs of such individual 

21 which are paid or incurred by the taxpayer during the tax22 able year. 

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

24 section with respect to each change of duty station shall 

25 not exceed $500. 

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


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

2 individual’ means any individual— 

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

4 Armed Forces of the United States at the time 

5 that the member moves to another State under 

6 a permanent change of station order, and 

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

8 such member. 

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

10 term ‘qualified relicensing costs’ means costs— 

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

12 required by the State referred to in paragraph 

13 (1) to engage in the profession that such indi14 vidual engaged in while within the State from 

15 which the individual moved, and 

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

17 period beginning on the date that the orders re18 ferred to in paragraph (1)(A) are issued and 

19 ending on the date which is 1 year after the re20 porting date specified in such orders. 

21 ‘‘(d) DENIAL OF DOUBLE BENEFIT.—The amount of 

22 any deduction or other credit allowable under this chapter 

23 for any expense taken into account in determining the 

24 credit allowed under this section shall be reduced by the 

25 amount of the credit under this section.’’. 


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

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

3 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.’’. 

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

5 this section shall apply to taxable years beginning after 

6 December 31, 2014. 

7 SEC. 3. INCREASE IN CONTINUOUS LEVY FOR MEDICARE 

8 PROVIDERS AND SUPPLIERS. 

9 (a) IN GENERAL.—Paragraph (3) of section 6331(h) 

10 of the Internal Revenue Code of 1986 is amended by strik11 ing ‘‘30 percent’’ and inserting ‘‘40 percent’’. 

12 (b) EFFECTIVE DATE.—The amendment made by 

13 this section shall apply to payments made after 180 days 

14 after the date of the enactment of this Act. 


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emcdonald on DSK67QTVN1PROD with BILLS
Calendar No. 53 

114TH CONGRESS 

1ST SESSION S. 920 

[Report No. 114–30] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

duty station of such member to another State. quired by reason of a permanent change in the Forces for a new State license or certification repaid by a spouse of a member of the Armed allow a credit against income tax for amounts 

APRIL 14, 2015 

Read twice and placed on the calendar 


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