S.Amdt. 3617

SA 3617. Mr. HATCH (for himself, Mr. Roberts, Mr. Casey, and Mr.
Moran) submitted an amendment intended to be proposed by him to the
bill H.R. 636, to amend the Internal Revenue Code of 1986 to
permanently extend increased expensing limitations, and for other
purposes; which was ordered to lie on the table; as follows:

[[Page S1869]]

At the appropriate place, insert the following:

SEC. ____. 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,
2015.
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