Jobs and Childcare for Military Families Act of 2021

To provide a work opportunity tax credit for military spouses and to provide for flexible spending arrangements for childcare services for uniformed services families. 1. Short title This Act may be cited as the Jobs and Childcare for Military Families Act of 2021 2. Work opportunity tax credit for military spouses (a) In general Section 51(d)(1) (1) by striking or (2) by striking the period at the end of subparagraph (J) and inserting , or (3) by adding at the end the following new subparagraph: (K) a qualified military spouse. . (b) Qualified military spouse Section 51(d) (16) Qualified military spouse The term qualified military spouse . (c) Effective date The amendments made by this section shall apply to individuals who begin work for the employer after the date of enactment of this Act. 3. Flexible spending arrangements for childcare services for uniformed services families (a) FSAs required Not later than 12 months after the date of enactment of this Act, the Secretary concerned shall establish procedures to implement flexible spending arrangements with respect to basic pay and compensation for members of the uniformed services (as defined in section 101 of title 37, United States Code) for childcare services for dependent children of such members on a pre-tax basis in accordance with sections 125 and 129 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 (c) Secretary concerned defined In this section, the term Secretary concerned (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. (3) The Secretary of Commerce, with respect to officers of the commissioned officer corps of the National Oceanic and Atmospheric Administration. (4) The Secretary of Health and Human Services, with respect to members of the Public Health Service.

Summary: Jobs and Childcare for Military Families Act of 2021 This bill allows an employer a work opportunity tax credit for hiring an individual who is certified by a designated local agency as being, as of the hiring date, the spouse or domestic partner of a member of the Armed Forces, and requires the creation of programs for uniformed services families to pay for childcare on a pretax basis. Specifically, an employer may receive a tax credit equal to 40% of a new employee's first-year wages if the employer hires a service member's spouse or domestic partner (as recognized under state law or by the Armed Forces). Currently, a similar tax credit exists for employers who hire certain disadvantaged individuals, including disadvantaged veterans. The bill requires the Department of Defense, the Department of Homeland Security (with respect to the Coast Guard), the Department of Commerce (with respect to officers of the National Oceanic and Atmospheric Administration), and the Department of Health and Human Services (with respect to the Public Health Service) to implement flexible spending arrangements that permit members of the uniformed services to use basic pay and compensation to pay for childcare services for their dependent children on a pretax basis.