S. 1532Senate117th Congress (2021-2023)In Committee

Jobs and Childcare for Military Families Act of 2021

Sponsored by Tim KaineSen. Tim Kaine (D-VA)
Introduced May 10, 2021

AI-Generated Summary

Updated February 8, 2026 at 2:43 AM UTC

The Jobs and Childcare for Military Families Act of 2021 creates a tax credit for qualified military spouses and requires the establishment of pre‑tax flexible spending accounts for childcare for uniformed services families. It expands the work‑opportunity tax credit to include spouses or domestic partners of service members and sets up procedures for service members to use tax‑free funds for child‑care. The changes affect military spouses seeking employment and service members with dependent children.

Key Provisions

  • Adds "qualified military spouse" as an eligible category for the work‑opportunity tax credit, allowing spouses or domestic partners of service members to claim the credit when hired after the law takes effect.
  • Defines "qualified military spouse" as a spouse or domestic partner certified by a designated local agency on the hiring date.
  • Directs the Secretaries of Defense, Homeland Security, Commerce, and Health and Human Services to establish procedures within 12 months for uniformed service members to use pre‑tax flexible spending arrangements for childcare, following IRS rules.
  • Requires those procedures to consider the considerations from the 2010 National Defense Authorization Act and any other appropriate factors.

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 S2416-2417)

May 10, 2021

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SenateIntro Referral

Introduced in Senate

May 10, 2021

SenateIntro Referral

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2416-2417)

May 10, 2021

Floor Debate

4 members

What members said about S. 1532 on the floor

1 Republican3 Democrats
Susan M. Collins
Sen. Susan M. CollinsR-ME · May 10, 2021

Mr. President, I rise today to introduce the Medical Nutrition Therapy Act of 2021, along with my colleague from Michigan, Senator Peters. Our bill would expand Medicare beneficiaries' access to…

Tim Kaine
Sen. Tim KaineD-VA · May 10, 2021

Mr. President, today I am introducing the Jobs and Childcare for Military Families Act, with my colleagues Senators Boozman and Tillis. By incentivizing private businesses to hire military spouses…

Charles E. Schumer
Sen. Charles E. SchumerD-NY · May 10, 2021

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

Richard J. Durbin
Sen. Richard J. DurbinD-IL · May 10, 2021

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

Bill Text

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Introduced in SenateIssued May 10, 2021

II

117th CONGRESS

1st Session

S. 1532

IN THE SENATE OF THE UNITED STATES

May 10, 2021

Mr. Kaine (for himself, Mr. Boozman, and Mr. Tillis) 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 uniformed services families.

1.

Short title

This Act may be cited as the Jobs and Childcare for Military Families Act of 2021.

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 an individual who is certified by the designated local agency as being, as of the hiring date, 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 the date of enactment of this Act.

3.

Flexible spending arrangements for childcare services for uniformed services families

(a)

FSAs required

Not later than 12 months after the date of enactment of this Act, the Secretary concerned shall establish procedures to implement flexible spending arrangements with respect to basic pay and compensation for members of the uniformed services (as defined in section 101 of title 37, United States Code) for childcare services for dependent children of such members on a pre-tax basis in accordance with sections 125 and 129 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.

(3)

The Secretary of Commerce, with respect to officers of the commissioned officer corps of the National Oceanic and Atmospheric Administration.

(4)

The Secretary of Health and Human Services, with respect to members of the Public Health Service.