Military Spouse Job Continuity Act of 2015

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. Short title This Act may be cited as the Military Spouse Job Continuity Act of 2015 2. Credit for State licensure and certification costs of military spouses arising by reason of a permanent change in the duty station of the member of the Armed Forces to another State (a) In general Subpart A of part IV of subchapter A of chapter 1 25E. State licensure and certification costs of military spouse arising from transfer of member of Armed Forces to another State (a) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the qualified relicensing costs of such individual which are paid or incurred by the taxpayer during the taxable year. (b) Maximum credit The credit allowed by this section with respect to each change of duty station shall not exceed $500. (c) Definitions For purposes of this section— (1) Eligible individual The term eligible individual (A) who is married to a member of the Armed Forces of the United States at the time that the member moves to another State under a permanent change of station order, and (B) who moves to such other State with such member. (2) Qualified relicensing costs The term qualified relicensing costs (A) which are for a license or certification required by the State referred to in paragraph (1) to engage in the profession that such individual engaged in while within the State from which the individual moved, and (B) which are paid or incurred during the period beginning on the date that the orders referred to in paragraph (1)(A) are issued and ending on the date which is 1 year after the reporting date specified in such orders. (d) Denial of double benefit The amount of any deduction or other credit allowable under this chapter for any expense taken into account in determining the credit allowed under this section shall be reduced by the amount of the credit under this section. . (b) Clerical amendment The table of sections for such subpart A is amended by inserting after the item 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. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2014. 3. Increase in continuous levy for Medicare providers and suppliers (a) In general Paragraph (3) of section 6331(h) 30 percent 40 percent (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act. April 14, 2015 Read twice and placed on the calendar

Summary: Military Spouse Job Continuity Act of 2015 (Sec. 2) Amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax credit for up to $500 of qualified relicensing costs incurred by such spouse for each change of duty station. Defines "qualified relicensing costs" as costs for a state license or certification to engage in the profession that such military spouse engaged in while residing in the former state and which are paid or incurred during the period beginning when the relocation order is issued and ending one year after the reporting date specified in such order. Requires a reduction in the amount of such credit by any tax deduction or other credit allowed for qualified relicensing costs. Makes this tax credit effective for taxable years beginning after 2014. (Sec. 3) Increases from 30% to 40% the rate of the continuous levy on payments to Medicare providers and suppliers for unpaid taxes, effective for payments made after 180 days after the enactment of this Act.