S. 1802Senate116th Congress (2019-2021)In Committee

Jobs and Childcare for Military Families Act of 2019

Sponsored by Tim KaineSen. Tim Kaine (D-VA)
Introduced June 12, 2019

AI-Generated Summary

Updated April 14, 2026 at 6:06 AM UTC

The Jobs and Childcare for Military Families Act of 2019 creates two new benefits for military families. First, it expands the existing work‑opportunity tax credit to include qualified military spouses or domestic partners, giving them a tax break when they start a new job. Second, it directs the Defense and Homeland Security secretaries to set up pre‑tax flexible spending accounts that service members can use for childcare for their dependent children.

Key Provisions

  • Amends the tax code to add “qualified military spouse” as an eligible group for the work‑opportunity tax credit, defining the term as the spouse or domestic partner of an active‑duty service member.
  • Specifies that the credit applies to individuals who begin employment after December 31, 2018.
  • 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 flexible spending arrangements that let service members pay for childcare on a pre‑tax basis.
  • Directs those procedures to consider existing guidelines from the National Defense Authorization Act and any other relevant factors the secretaries deem appropriate.

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 S3365-3366)

June 12, 2019

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SenateIntro Referral

Introduced in Senate

June 12, 2019

SenateIntro Referral

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3365-3366)

June 12, 2019

Floor Debate

4 members

What members said about S. 1802 on the floor

1 Republican3 Democrats
Susan M. Collins
Sen. Susan M. CollinsR-ME · Jun 12, 2019

Mr. President, I rise today to introduce the Educational Opportunity and Success Act, a bill to strengthen the Federal TRIO Programs and improve their administration. Across the Nation, TRIO helps…

Tim Kaine
Sen. Tim KaineD-VA · Jun 12, 2019

Mr. President, Our Nation's public health system needs high quality, timely, and accurate data to protect the public from health threats like opioid overdoses, influenza, measles, and more. Effective…

Ron Wyden
Sen. Ron WydenD-OR · Jun 12, 2019

Mr. President, marine energy technologies generate electricity using the natural power found in ocean waves, tides, currents, and temperature differences in ocean water. This nontraditional form of…

Tim Kaine
Sen. Tim KaineD-VA · Jun 12, 2019

Mr. President, today I am introducing the Jobs and Childcare for Military Families Act, with my colleagues Senators Boozman and Tester. Enacting this bill would improve financial stability for Gold…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Jun 12, 2019

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

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Introduced in SenateIssued June 12, 2019

II

116th CONGRESS

1st Session

S. 1802

IN THE SENATE OF THE UNITED STATES

June 12, 2019

Mr. Kaine (for himself, Mr. Boozman, Mr. Tester, Mr. Tillis, and Ms. Sinema) 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 2019.

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, 2018.

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.