[Congressional Record (Bound Edition), Volume 158 (2012), Part 10]
[Senate]
[Pages 13547-13548]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 2780. Mr. CASEY submitted an amendment intended to be proposed by 
him to the bill S. 3457, to require the Secretary of Veterans Affairs 
to establish a veterans jobs corps, and for other purposes; which was 
ordered to lie on the table; as follows:

       At the end, add the following:

     SEC. __. 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 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--

[[Page 13548]]

       ``(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, 
     2011.

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