,,ii  ,cal5d> ,no4 #ec  #aad? ,,congress
  #a/ ,session  ,s4 #ibj  ,report ,no4  
#aad-cj  ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,april #ad1 #bjae ,mr4 ,hat*1 
f ! ,committee on ,f9ance1 report$ !    
foll[+ orig9al bill2 :i* 0 read twice & 
plac$ on ! cal5d>  ,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 ,a (  
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #be;,d ! foll[+  
new section3  #be;,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  7d7 ,d5ial ( d\ble b5efit 
,! am\nt ( any d$uction or o!r cr$it    
all[able "u ?is *apt] = any exp5se tak5 
into acc\nt 9 det]m9+ ! cr$it all[$ "u  
?is section %all be r$uc$ by ! am\nt ( !
 cr$it "u ?is section4  4  7b7 ,cl]ical 
am5dm5t ,! table ( sections = su* subp>t
 ,a is am5d$ by ins]t+ aft] ! item      
relat+ to section #be;,d ! foll[+ new   
item3 ,sec4 #be;,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  #c4 ,increase 9 cont9u\s   
levy = ,m$ic>e provid]s & suppli]s  7a7 
,9 g5]al ,p>agraph 7#c7 ( section       
#fcca7;h7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ #cj p]c5t &     
ins]t+ #dj p]c5t4  7b7 ,effective date  

,! am5dm5t made by ?is section %all     
apply to paym5ts made aft] #ahj days    
aft] ! date ( ! enactm5t ( ?is ,act4    
,april #ad1 #bjae,read twice & plac$ on 
! cal5d>