I 
117TH CONGRESS 
1ST SESSION 
H. R. 148 
To provide a work opportunity tax credit for military spouses and to provide 
for flexible spending arrangements for childcare services for military families. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 4, 2021 
Mr. NORCROSS (for himself, Mr. BEYER, Mrs. LURIA, Ms. HOULAHAN, Mr. 
FITZPATRICK, and Mr. TURNER) introduced the following bill; which was 
referred to the Committee on Ways and Means, and in addition to the 
Committee on Armed Services, for a period to be subsequently deter-
mined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To provide a work opportunity tax credit for military spouses 
and to provide for flexible spending arrangements for 
childcare services for military families. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Jobs and Childcare 
for Military Families Act of 2021’’. 
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SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR MILITARY 
SPOUSES. 
(a) IN GENERAL.—Section 51(d)(1) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘or’’ at the end of subparagraph 
(I); 
(2) by striking the period at the end of sub-
paragraph (J) and inserting ‘‘, or’’; and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(K) a qualified military spouse.’’. 
(b) QUALIFIED MILITARY SPOUSE.—Section 51(d) of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(16) QUALIFIED
MILITARY
SPOUSE.—The 
term ‘qualified military spouse’ means the spouse or 
domestic partner (as recognized under State law or 
by the Armed Forces) of a member of the Armed 
Forces.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to individuals who begin work for 
the employer after December 31, 2019. 
SEC. 3. FLEXIBLE SPENDING ARRANGEMENTS FOR CHILD-
CARE SERVICES FOR MILITARY FAMILIES. 
(a) FSAS
REQUIRED.—The Secretary concerned 
shall establish procedures to implement flexible spending 
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arrangements with respect to basic pay and compensation 
for members of the Armed Forces for childcare services 
for dependent children of such members on a pre-tax basis 
in accordance with the regulations prescribed under sec-
tions 106(c) and 125 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 Au-
thorization Act for Fiscal Year 2010 (Public Law 111– 
84; 123 Stat. 2371) and such other considerations as the 
Secretaries concerned consider appropriate. 
(c) SECRETARY CONCERNED DEFINED.—In this sec-
tion, the term ‘‘Secretary concerned’’ means the following: 
(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. 
Æ 
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