,,ii  #aac? ,,congress  #a/ ,session    
,s4 #gei  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,april #ah1 #bjac ,mr4 
,casey 7= himself1 ,mr4 ,moran1 ,mr4    
,te/]1 ,mr4 ,begi*1 ,ms4 ,mikulski1 ,mr4
 ,s&]s1 ,mr4 ,blum5?al1 ,mr4 ,s*atz1    
,mrs4 ,box]1 ,mr4 ,blunt1 ,ms4 ,coll9s1 
,mr4 ,laut5b]g1 ,mr4 ,coons1 & ,mr4     
,rob]ts7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,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 ins]t+ 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 means 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 ,a 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