S. 697Senate112th Congress (2011-2013)In Committee

Military Spouse Job Continuity Act of 2011

Introduced March 31, 2011

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SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

March 31, 2011

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SenateIntro Referral

Introduced in Senate

March 31, 2011

SenateIntro Referral

Read twice and referred to the Committee on Finance.

March 31, 2011

Floor Debate

4 members

What members said about S. 697 on the floor

1 Republican3 Democrats
Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Nov 30, 2012

Mr. President, the National Defense Authorization Act, NDAA, that was enacted into law last December contained several deeply troubling provisions related to the indefinite detention of individuals…

Robert P. Casey Jr.
Sen. Robert P. Casey Jr.D-PA · Nov 30, 2012

Mr. President, I rise today to discuss several issues of importance to the future of our Nation's military. The National Defense Authorization Act before us this year will affect the size and…

Carl Levin
Sen. Carl LevinD-MI · Nov 30, 2012

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I call up now a list of 17 amendments which have been cleared by myself and Senator McCain:…

John McCain
Sen. John McCainR-AZ · Nov 30, 2012

Mr. President, I would like to thank the majority leader again for his encouragement of this process. As I said before, I think it should be an example for addressing further pieces of legislation…

Bill Text

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Introduced in SenateIssued March 31, 2011

II

112th CONGRESS

1st Session

S. 697

IN THE SENATE OF THE UNITED STATES

March 31, 2011

Mr. Casey (for himself, Mrs. Boxer, and Ms. Landrieu) 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.

1.

Short title

This Act may be cited as the Military Spouse Job Continuity Act of 2011.

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 30D the following new section:

30E.

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 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.

.

(b)

Clerical amendment

The table of sections for such subpart A is amended by inserting after the item relating to section 30D the following new item:

Sec. 30E. 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, 2010.