,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #dhh  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ab1 #bjag,mr4
 ,c>twright 7= himself1 ,mr4 ,amodei1   
,ms4 ,bordallo1 ,ms4 ,br[nley (         
,cali=nia1 ,mrs4 ,bu/os1 ,mrs4 ,com/ock1
 ,mr4 ,connolly1 ,mr4 ,co/ello (        
,p5nsylvania1 ,mr4 ,c\rtney1 ,mr4       
,cumm+s1 ,ms4 ,del,bene1 ,mr4 ,doggett1 
,mr4 ,ellison1 ,mr4 ,engel1 ,mr4        
,f>5?old1 ,mr4 ,fo/]1 ,ms4 ,gabb>d1 ,mr4
 ,g>am5di1 ,mr4 ,heck1 ,mr4 ,himes1 ,mr4
 ,hurd1 ,mr4 ,s5s5br5n]1 ,mr4 ,jones1   
,mr4 ,katko1 ,mr4 ,keat+1 ,mr4 ,kilm]1  
,mr4 ,lance1 ,mr4 ,langev91 ,mrs4       
,lawr5ce1 ,mr4 ,lip9ski1 ,mr4           
,lo,biondo1 ,mr4 ,loebsack1 ,ms4        
,mi*elle ,lujan ,gri%am ( ,new ,mexico1 
,mr4 ,lyn*1 ,mr4 ,mc,govern1 ,mr4       
,mc,kinley1 ,mr4 ,mc,nerney1 ,ms4       
,norton1 ,mr4 ,pe>ce1 ,mr4 ,pitt5g]1    
,mr4 ,quigley1 ,mrs4 ,radewag51 ,mr4    
,ro?fus1 ,mr4 ,ru%1 ,mr4 ,ryan ( ,ohio1 
,ms4 ,slaught]1 ,mr4 ,soto1 ,ms4 ,spei]1
 ,mr4 ,?ompson ( ,cali=nia1 ,mr4        

,?ompson ( ,p5nsylvania1 ,mr4 ,tipton1  
,mr4 ,turn]1 ,mr4 ,walz1 ,mr4 ,"y (     
,i[a1 ,mr4 ,m>%all1 ,mr4 ,knight1 ,mr4  
,bi%op ( ,georgia1 & ,mr4 ,russell7     
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 ( #bjag4    
#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 #bjaf4