Jobs and Childcare for Military Families Act of 2020

Jobs and Childcare for Military Families Act of 2020

This bill allows an employer a work opportunity tax credit for hiring the spouse or domestic partner of a member of the Armed Forces and requires the creation of programs for service members to pay for childcare on a pretax basis.

Specifically, an employer may receive a tax credit equal to 40% of a new employee's first-year wages if the employer hires a service member's spouse or domestic partner (as recognized under state law or by the Armed Forces). Currently, a similar tax credit exists for employers who hire certain disadvantaged individuals, including disadvantaged veterans.

The Department of Defense and the Department of Homeland Security (with respect to the Coast Guard) must implement flexible spending arrangements that permit members of the Armed Forces to use basic pay and compensation to pay on a pretax basis for dependent childcare.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5876 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 5876

 To provide a work opportunity tax credit for military spouses and to 
 provide for flexible spending arrangements for childcare services for 
                           military families.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 12, 2020

  Mr. Norcross (for himself, Mr. Beyer, Mr. Bacon, Mr. Cisneros, Mr. 
  Cook, Mr. Kim, Mr. Crow, and Mr. Delgado) introduced the following 
  bill; which was referred to the Committee on Ways and Means, and in 
    addition to the Committee on Armed Services, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 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.

    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 ``Jobs and Childcare for Military 
Families Act of 2020''.

SEC. 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 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 December 31, 
2019.

SEC. 3. FLEXIBLE SPENDING ARRANGEMENTS FOR CHILDCARE SERVICES FOR 
              MILITARY FAMILIES.

    (a) FSAs Required.--The Secretary concerned shall establish 
procedures to implement flexible spending arrangements with respect to 
basic pay and compensation for members of the Armed Forces for 
childcare services for dependent children of such members on a pre-tax 
basis in accordance with the regulations prescribed under sections 
106(c) and 125 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.
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