,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #afbj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ah1 #bjac ,mr4
 ,c>twright 7= himself1 ,mr4 ,wittman1  
,mr4 ,&rews1 ,mrs4 ,beatty1 ,mr4 ,bi%op 
( ,georgia1 ,mr4 ,brady ( ,p5nsylvania1 
,mr4 ,braley ( ,i[a1 ,ms4 ,br[n (       
,florida1 ,mr4 ,butt]field1 ,mr4        
,calv]t1 ,mrs4 ,capps1 ,mr4 ,capuano1   
,mr4 ,ca/ro ( ,texas1 ,mr4 ,crd5as1 ,mr4
 ,c>ney1 ,mr4 ,connolly1 ,mr4 ,c\rtney1 
,mr4 ,cram]1 ,mrs4 ,davis ( ,cali=nia1  
,mr4 ,de,fazio1 ,ms4 ,de,gette1 ,mr4    
,mc,govern1 ,ms4 ,moore1 ,mr4 ,moran1   
,mr4 ,nolan1 ,ms4 ,norton1 ,mr4 ,ow5s1  
,mr4 ,pallone1 ,mr4 ,payne1 ,mr4        
,p]lmutt]1 ,mr4 ,pet]s ( ,cali=nia1 ,mr4
 ,rahall1 ,mr4 ,ru%1 ,mr4 ,ryan ( ,ohio1
 ,ms4 ,s*ak[sky1 ,mr4 ,s*iff1 ,mr4      
,doggett1 ,mr4 ,doyle1 ,mr4 ,eny>t1 ,mr4
 ,f>r1 ,ms4 ,gabb>d1 ,mr4 ,gallego1 ,mr4
 ,g>am5di1 ,ms4 ,hahn1 ,mr4 ,h9ojosa1   
,mr4 ,holt1 ,mr4 ,honda1 ,mr4 ,huffman1 
,ms4 ,jackson ,lee1 ,mr4 ,kildee1 ,mr4  
,kilm]1 ,mr4 ,lewis1 ,mr4 ,loebsack1    

,mr4 ,l[5?al1 ,mr4 ,m>key1 ,mrs4        
,mc,carthy ( ,new ,york1 ,mr4 ,%u/]1    
,ms4 ,s9ema1 ,ms4 ,slaught]1 ,mr4       
,takano1 ,ms4 ,titus1 ,mr4 ,van ,holl51 
& ,ms4 ,wilson ( ,florida7 introduc$ !  
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ a cr$it aga9/ income tax =
 am\nts paid by a sp\se ( a memb] ( !   
,arm$ ,=ces = a new ,/ate lic5se or     
c]tification requir$ by reason ( a      
p]man5t *ange 9 ! duty /ation ( su*     
memb] to ano!r ,/ate4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,milit>y      
,sp\se ,job ,cont9uity ,act ( #bjac4    
#b4 ,cr$it = ,/ate lic5sure &           
c]tification co/s ( milit>y sp\ses aris+
 by reason ( a p]man5t *ange 9 ! duty   
/ation ( ! memb] ( ! ,arm$ ,=ces to     
ano!r ,/ate  7a7 ,9 g5]al ,subp>t ,b (  
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ aft] section #cj;,d ! foll[+ new
 section3  #cj;,e4 ,/ate lic5sure &     

c]tification co/s ( milit>y sp\se aris+ 
f transf] ( memb] ( ,arm$ ,=ces to ano!r
 ,/ate  7a7 ,9 g5]al ,9 ! case ( an     
eligible individual1 !re %all be all[$ z
 a cr$it aga9/ ! tax impos$ by ?is *apt]
 = ! taxable ye> an am\nt equal to !    
qualifi$ relic5s+ co/s ( su* individual 
:i* are paid or incurr$ by ! taxpay]    
dur+ ! taxable ye>4  7b7 ,maximum cr$it 
,! cr$it all[$ by ?is section ) respect 
to ea* *ange ( duty /ation %all n exce$ 
#ejj4  7c7 ,def9itions ,= purposes ( ?is
 section--  7#a7 ,eligible individual ,!
 t]m eligible individual means any      
individual--  7,a7 :o is m>ri$ to a     
memb] ( ! ,arm$ ,=ces ( ! ,unit$ ,/ates 
at ! "t t ! memb] moves to ano!r ,/ate  
"u a p]man5t *ange ( /ation ord]1 &     
7,b7 :o moves to su* o!r ,/ate ) su*    
memb]4  7#b7 ,qualifi$ relic5s+ co/s ,! 
t]m qualifi$ relic5s+ co/s co/s--  7,a7 
:i* are = a lic5se or c]tification      
requir$ by ! ,/ate ref]r$ to 9 p>agraph 
7#a7 to engage 9 ! pr(ession t su*      
individual engag$ 9 :ile )9 ! ,/ate f   

:i* ! individual mov$1 &  7,b7 :i* are  
paid or incurr$ dur+ ! p]iod beg9n+ on !
 date t ! ord]s ref]r$ to 9 p>agraph    
7#a77;,a7 are issu$ & end+ on ! date :i*
 is #a ye> aft] ! report+ date specifi$ 
9 su* ord]s4  4  7b7 ,cl]ical am5dm5t ,!
 table ( sections = su* subp>t ,b is    
am5d$ by ins]t+ aft] ! item relat+ to   
section #cj;,d ! foll[+ new item3  ,sec4
 #cj;,e4 ,/ate lic5sure & c]tification  
co/s ( milit>y sp\se aris+ f transf] (  
memb] ( ,arm$ ,=ces to ano!r ,/ate44    
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjab4