Title: Military Spouse Job Continuity Act of 2017
Policy area: Taxation

Summary:
Military Spouse Job Continuity Act of 2017
This bill 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. The bill 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.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 143 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                 S. 143

 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

                            January 12, 2017

Mr. Casey (for himself, Mr. Moran, Mr. Blunt, Mr. Coons, and Mr. Kaine) 
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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Spouse Job Continuity Act 
of 2017''.

SEC. 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 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 25D the following new section:

``SEC. 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' 
        means any 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' means 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, 2016.
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