S. 2457Senate115th Congress (2017-2019)In Committee

Jobs and Childcare for Military Families Act of 2018

Sponsored by Tim KaineSen. Tim Kaine (D-VA)
Introduced February 27, 2018

AI-Generated Summary

Updated April 15, 2026 at 8:26 PM UTC

The Jobs and Childcare for Military Families Act of 2018 creates a new tax credit that includes qualified military spouses as eligible workers, and it directs the Department of Defense and the Department of Homeland Security to set up pre‑tax flexible spending accounts for childcare for service members’ dependent children. The bill aims to help military families find employment and afford child‑care, and it applies to spouses or domestic partners of active‑duty personnel and to the service members themselves.

Key Provisions

  • Amends the federal work‑opportunity tax credit to add “qualified military spouse” as an eligible category, defining the term as the spouse or domestic partner of an armed‑forces member.
  • Specifies that the credit applies to individuals who start a new job after Dec. 31, 2017.
  • Requires the Secretary of Defense (for Army, Navy, Marine Corps, Air Force) and the Secretary of Homeland Security (for Coast Guard) to create procedures for pre‑tax flexible spending accounts that can be used for childcare for dependents of service members, following existing IRS rules.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1247-1248)

February 27, 2018

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SenateIntro Referral

Introduced in Senate

February 27, 2018

SenateIntro Referral

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1247-1248)

February 27, 2018

Floor Debate

5 members

What members said about S. 2457 on the floor

2 Republicans3 Democrats
Rob Portman
Sen. Rob PortmanR-OH · Feb 27, 2018

Mr. President, I want to address a critical issue today in Westerville, OH, and, frankly, every community I represent in my State and communities all over the country. Today, I want to talk about the…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Feb 27, 2018

Mr. President, I rise to introduce the Terrorist Firearms Prevention Act, which would prohibit suspected or known terrorists from legally purchasing a firearm. I thank my colleagues--Senators…

Martin Heinrich
Sen. Martin HeinrichD-NM · Feb 27, 2018

Mr. President, I want to start by thanking my colleague, Senator Collins of Maine, for her work in crafting this legislation and the language of this bill and, more generally, for her leadership,…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Feb 27, 2018

Mr. President. No American should have to relinquish all of their privacy rights in their cell phones, laptops, and other electronic devices, simply because they are coming home from a trip abroad.…

Tim Kaine
Sen. Tim KaineD-VA · Feb 27, 2018

Mr. President. We rightfully honor the sacrifice of veterans and servicemembers and as a member of the Senate Armed Services Committee, I am proud of the work we do to ensure that we have the best…

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Tim Kaine
Sen. Tim KaineD-VA · Feb 27, 2018

Mr. President. We rightfully honor the sacrifice of veterans and servicemembers and as a member of the Senate Armed Services Committee, I am proud of the work we do to ensure that we have the best…

Bill Text

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Introduced in SenateIssued February 27, 2018

II

115th CONGRESS

2d Session

S. 2457

IN THE SENATE OF THE UNITED STATES

February 27, 2018

Mr. Kaine (for himself, Mr. Boozman, and Mr. Tester) introduced the following bill; which was read twice and referred to the Committee on Finance

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.

1.

Short title

This Act may be cited as the Jobs and Childcare for Military Families Act of 2018.

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 subparagraph (J) and inserting , or; and

(3)

by adding at the end the following new subparagraph:

(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, 2017.

3.

Flexible spending arrangements for childcare services for military families

(a)

FSAs required

The Secretary concerned shall establish procedures to implement flexible spending 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 sections 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 Authorization 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 section, 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.