3.0.0 920 2022-02-02T06:07:01Z 2022-11-04T13:28:09Z Senate S 2015-04-14 114 ssfi00 Finance Committee Senate Standing Reported original measure 2015-04-14T15:38:26Z S. Rept. 114-30 Military Spouse Job Continuity Act of 2015 114 1100 HR 2015-02-26 Referred to the House Committee on Ways and Means. Related bill CRS Military Spouse Job Continuity Act of 2015 114 210 S 2015-01-21 Read twice and referred to the Committee on Finance. Related bill CRS 2015-04-14 Senate Placed on Senate Legislative Calendar under General Orders. Calendar No. 53. Calendars 2015-04-14 ssfi00 Finance Committee Senate Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-30. Committee 2015-04-14 Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-30. Committee 14000 9 Library of Congress ssfi00 Finance Committee 2015-04-14 Introduced in Senate IntroReferral 10000 9 Library of Congress H000338 Sen. Hatch, Orrin G. [R-UT] ORRIN HATCH R UT GRANT N Taxation Debt collection Income tax credits Licensing and registrations Medicare Military personnel and dependents Tax administration and collection, taxpayers Taxation 00 2015-04-14 Introduced in Senate 2015-05-20T19:15:01Z Military Spouse Job Continuity Act of 2015

Amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax credit for up to $500 of qualified relicensing costs incurred by such spouse. Defines "qualified relicensing costs" as costs for a state license or certification to engage in the profession that such military spouse engaged in while residing in the former state.

Increases from 30% to 40% the rate of the continuous levy on payments to Medicare providers and suppliers for unpaid taxes.

]]> 80 2015-04-14 Reported to Senate without amendment 2015-05-20T19:20:05Z (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Military Spouse Job Continuity Act of 2015

(Sec. 2) Amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax credit for up to $500 of qualified relicensing costs incurred by such spouse for each change of duty station. Defines "qualified relicensing costs" as costs for a state license or certification to engage in the profession that such military spouse engaged in while residing in the former state and which are paid or incurred during the period beginning when the relocation order is issued and ending one year after the reporting date specified in such order. Requires a reduction in the amount of such credit by any tax deduction or other credit allowed for qualified relicensing costs. Makes this tax credit effective for taxable years beginning after 2014.

(Sec. 3) Increases from 30% to 40% the rate of the continuous levy on payments to Medicare providers and suppliers for unpaid taxes, effective for payments made after 180 days after the enactment of this Act.

]]> Military Spouse Job Continuity Act of 2015 Short Titles as Introduced Military Spouse Job Continuity Act of 2015 Display Title Military Spouse Job Continuity Act of 2015 Official Title as Introduced An original 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. Placed on Calendar Senate 2015-04-14T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s920pcs/xml/BILLS-114s920pcs.xml 2015-04-14 Placed on Senate Legislative Calendar under General Orders. Calendar No. 53. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.