,i #aad? ,,congress #a/ ,session ,h4 ,r4 #aajj ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,febru>y #bf1 #bjae ,mr4 ,c>twright 7= himself1 ,mr4 ,brady ( ,p5nsylvania1 ,mr4 ,loebsack1 ,mr4 ,jones1 ,ms4 ,br[nley ( ,cali=nia1 ,mr4 ,v>gas1 ,ms4 ,tsongas1 ,mr4 ,doggett1 ,ms4 ,cl>k ( ,massa*usetts1 ,ms4 ,p+ree1 ,mr4 ,himes1 ,mr4 ,c>ney1 ,mr4 ,rodney ,davis ( ,ill9ois1 ,mr4 ,van ,holl51 ,mr4 ,pallone1 ,mr4 ,f>5?old1 ,mr4 ,cr5%aw1 ,mr4 ,k5n$y1 ,mr4 ,heck ( ,wa%+ton1 ,ms4 ,e/y1 ,mrs4 ,c>olyn ,b4 ,maloney ( ,new ,york1 ,mr4 ,honda1 ,ms4 ,norton1 ,mr4 ,fo/]1 ,mr4 ,luetkemey]1 ,mr4 ,meeks1 ,mr4 ,*abot1 ,mr4 ,cole1 ,mr4 ,wittman1 ,ms4 ,moore1 ,mr4 ,grijalva1 ,mr4 ,la,malfa1 ,ms4 ,jackson ,lee1 ,mr4 ,kilm]1 ,mr4 ,lance1 ,mr4 ,jolly1 ,ms4 ,mi*elle ,lujan ,gri%am ( ,new ,mexico1 ,ms4 ,del,bene1 ,mr4 ,pocan1 ,mr4 ,bi%op ( ,georgia1 ,mrs4 ,l[ey1 ,mr4 ,knight1 ,mr4 ,cook1 ,mr4 ,ha/+s1 ,ms4 ,br[n ( ,florida1 ,mr4 ,lyn*1 ,mr4 ,payne1 ,mr4 ,gibson1 ,mr4 ,bi%op ( ,utah1 ,mr4 ,s>banes1 ,mr4 ,sessions1 ,mrs4 ,capps1 ,mr4 ,brooks ( ,alabama1 ,mrs4 ,bu/os1 ,ms4 ,kaptur1 ,mr4 ,ru%1 ,mr4 ,=bes1 ,mr4 ,bey]1 ,mr4 ,coh51 ,mr4 ,veasey1 ,mr4 ,f>r1 ,mr4 ,lip9ski1 ,mr4 ,takano1 ,mr4 ,c\rtney1 ,ms4 ,frankel ( ,florida1 ,mr4 ,mc,govern1 ,mr4 ,ellison1 ,ms4 ,titus1 ,mr4 ,hanna1 ,mr4 ,ca/ro ( ,texas1 ,mr4 ,scott ( ,virg9ia1 ,mr4 ,takai1 ,mr4 ,hurt ( ,virg9ia1 ,mr4 ,joyce1 ,mr4 ,sean ,patrick ,maloney ( ,new ,york1 ,mr4 ,rice ( ,s\? ,c>ol9a1 ,mr4 ,price ( ,nor? ,c>ol9a1 ,mr4 ,israel1 ,mr4 ,connolly1 ,ms4 ,gabb>d1 ,mr4 ,keat+1 ,mr4 ,johnson ( ,ohio1 ,ms4 ,bordallo1 ,ms4 ,s9ema1 ,mr4 ,sires1 ,ms4 ,spei]1 ,mr4 ,posey1 ,mr4 ,fitzpatrick1 ,mr4 ,mc,dermott1 ,mr4 ,pe>ce1 ,mr4 ,ruiz1 ,mr4 ,b>r1 & ,mr4 ,/iv]s7 introduc$ ! 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 ( #bjae4 #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 #bjad4