[Congressional Record Volume 165, Number 98 (Wednesday, June 12, 2019)]
[Senate]
[Pages S3365-S3366]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. KAINE (for himself, Mr. Boozman, Mr. Tester, Mr. Tillis, 
        and Ms. Sinema):
  S. 1802. 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; to the Committee on Finance.
  Mr. KAINE. 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 Star families across the Nation.
  The families of America's servicemembers make sacrifices that often 
go unrecognized. Among them is packing up and moving frequently, with 
military spouses regularly having to quit stable employment to move to 
a new area and start over. This is compounded by the complex system of 
State licensing and certification requirements, which can limit these 
spouses' from taking jobs that utilize their expertise and experience. 
Because of this, military spouses have unemployment rates substantially 
higher than the national average, and are often underemployed when they 
do have jobs. Adding to the financial struggle that frequent periods of 
unemployment and underemployment cause, the rising cost of childcare 
puts a substantial burden on many military families.
  The Jobs and Childcare for Military Families Act would help these 
families

[[Page S3366]]

in two ways. First, the bill makes military spouses an eligible 
population for the Work Opportunity Tax Credit. This tax credit has 
been proven effective in improving the employment prospects for other 
groups, and extending it to military spouses would help them find 
employment easier after moving to new areas. Second, the bill instructs 
the administration to implement dependent care flexible spending 
accounts for all servicemembers. These accounts would allow military 
families to contribute pre-tax dollars to accounts that they can then 
use to pay for childcare services, helping ease the financial burden of 
childcare.
  I hope my colleagues will support this bill to help families who have 
made the greatest sacrifice for our Nation.
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