,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #ehgf  ,,in ,,the ,,house ,,of  
,,representatives  ,february #ab1       
#bjbj,mr4 ,norcross 7for himself1 ,mr4  
,beyer1 ,mr4 ,bacon1 ,mr4 ,cisneros1    
,mr4 ,cook1 ,mr4 ,kim1 ,mr4 ,crow1 and  
,mr4 ,delgado7 introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means1 and in  
addition to the ,committee on ,armed    
,services1 for a period to be           
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to provide a work           
opportunity tax credit for military     
spouses and to provide for flexible     
spending arrangements for childcare     
services for military families4  #a4    
,short title ,this ,act may be cited as 
the ,jobs and ,childcare for ,military  
,families ,act of #bjbj4  #b4 ,work     
opportunity tax credit for military     
spouses  7a7 ,in general ,section       

#ea7;d77#a7 of the ,internal ,revenue   
,code of #aihf is amended-- 7#a7 by     
striking or at the end of subparagraph  
7,i72  7#b7 by striking the period at   
the end of subparagraph 7,j7 and        
inserting 1 or2 and  7#c7 by adding at  
the end the following new subparagraph3 
7,k7 a qualified military spouse4  4    
7b7 ,qualified military spouse ,section 
#ea7;d7 of the ,internal ,revenue ,code 
of #aihf is amended by adding at the end
 the following new paragraph3  7#af7    
,qualified military spouse ,the term    
qualified military spouse means the     
spouse or domestic partner 7as          
recognized under ,state law or by the   
,armed ,forces7 of a member of the      
,armed ,forces4  4  7c7 ,effective date 
,the amendments made by this section    
shall apply to individuals who begin    
work for the employer after ,december   
#ca1 #bjai4  #c4 ,flexible spending     
arrangements for childcare services for 
military families  7a7 ,f,s,as required 
,the ,secretary concerned shall         

establish procedures to implement       
flexible spending arrangements with     
respect to basic pay and compensation   
for members of the ,armed ,forces for   
childcare services for dependent        
children of such members on a pre-tax   
basis in accordance with the regulations
 prescribed under sections #ajf7;c7 and 
#abe of the ,internal ,revenue ,code of 
#aihf4  7b7 ,considerations ,the        
procedures required by subsection 7a7   
shall take into account the             
considerations specified in section     
#ffc7;b7 of the ,national ,defense      
,authorization ,act for ,fiscal ,year   
#bjaj 7,public ,law #aaa-hd2 #abc ,stat4
 #bcga7 and such other considerations as
 the ,secretaries concerned consider    
appropriate4  7c7 ,secretary concerned  
defined ,in this section1 the term      
,secretary concerned means the          
following3 7#a7 ,the ,secretary of      
,defense1 with respect to members of the
 ,army1 the ,navy1 the ,marine ,corps1  
and the ,air ,force4  7#b7 ,the         

,secretary of ,homeland ,security1 with 
respect to members of the ,coast ,guard4