[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3582 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3582

 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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 14, 2010

  Mr. Casey (for himself, Mr. Burris, Mrs. Murray, Mr. Kaufman, Mrs. 
   McCaskill, Mr. Nelson of Nebraska, and Mrs. Boxer) 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Spouse Job Continuity Act 
of 2010''.

SEC. 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 (relating to nonrefundable 
personal credits) is amended by inserting after section 30D the 
following new section:

``SEC. 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, 2009.
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