,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #gibg  ,,in ,,the ,,house ,,of  
,,representatives  ,august #d1 #bjbj,mr4
 ,crow 7for himself1 ,mr4 ,wenstrup1    
,mr4 ,thornberry1 ,mrs4 ,murphy of      
,florida1 ,mrs4 ,walorski1 ,mr4         
,panetta1 and ,mr4 ,marchant7 introduced
 the following bill2 which was referred 
to the ,committee on ,ways and ,means   
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to allow a      
credit to small employers with respect  
to each employee who is a military      
spouse and eligible to participate in a 
defined contribution plan of the        
employer4  #a4 ,short title ,this ,act  
may be cited as the ,military ,spouses  
,retirement ,security ,act4  #b4        
,military spouse retirement plan        
eligibility credit for small employers  
7a7 ,in general ,subpart ,d of part ,,iv
 of subchapter ,a of chapter #a of the  
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new section3  #de,u4 ,military

 spouse retirement plan eligibility     
credit for small employers  7a7 ,in     
general ,for purposes of section #ch1 in
 the case of any eligible small         
employer1 the military spouse retirement
 plan eligibility credit determined     
under this section for any taxable year 
is an amount equal to the sum of-- 7#a7 
#bej with respect to each military      
spouse who is an employee of such       
employer and who is eligible to         
participate in an eligible defined      
contribution plan of such employer at   
any time during such taxable year1 plus 
7#b7 so much of the contributions made  
by such employer to all such plans with 
respect to such employee during such    
taxable year as do not exceed #bej4  7b7
 ,limitation ,an individual shall only  
be taken into account as a military     
spouse under subsection 7a7 for the     
taxable year which includes the date on 
which such individual began             
participating in the eligible defined   
contribution plan of the employer and   

the #b succeeding taxable years4  7c7   
,eligible small employer ,for purposes  
of this section-- 7#a7 ,in general ,the 
term eligible small employer means an   
eligible employer 7as defined in section
 #djh7p77#b77;,c77i77,i774  7#b7        
,application of #b-year grace period ,a 
rule similar to the rule of section     
#djh7p77#b77;,c77i77,,ii7 shall apply   
for purposes of this section4  7d7      
,military spouse ,for purposes of this  
section-- 7#a7 ,in general ,the term    
military spouse means1 with respect to  
any employer1 any individual who is     
married 7within the meaning of section  
#ggjc as of the first date that the     
employee is employed by the employer7 to
 an individual who is a member of the   
uniformed services 7as defined in       
section #aja7;a77#e7 of title #aj1      
,united ,states ,code74 ,for purposes of
 this section1 an employer may rely on  
an employee's certification that such   
employee's spouse is a member of the    
uniformed services if such certification

 provides the name1 rank1 and service   
branch of such spouse4  7#b7 ,exclusion 
of highly compensated employees ,with   
respect to any employer1 the term       
military spouse shall not include any   
individual if such individual is a      
highly compensated employee of such     
employer 7within the meaning of section 
#dad7q774  7e7 ,eligible defined        
contribution plan ,for purposes of this 
section1 the term eligible defined      
contribution plan means1 with respect to
 any eligible small employer1 any       
defined contribution plan 7as defined in
 section #dad7;i77 of such employer if1 
under the terms of such plan-- 7#a7     
military spouses employed by such       
employer are eligible to participate in 
such plan not later than the date which 
is #b months after the date on which    
such individual begins employment with  
such employer1 and  7#b7 military       
spouses who are eligible to participate 
in such plan-- 7,a7 are immediately     
eligible to receive an amount of        

employer contributions under such plan  
which is not less than the amount of    
such contributions that a similarly     
situated participant who is not a       
military spouse would be eligible to    
receive under such plan after #b years  
of service1 and  7,b7 immediately have a
 nonforfeitable right to the employee's 
accrued benefit derived from employer   
contributions under such plan4  7f7     
,aggregation rule ,all persons treated  
as a single employer under subsection   
7b71 7c71 7m71 or 7o7 of section #dad   
shall be treated as one employer for    
purposes of this section4  4  7b7       
,credit allowed as part of general      
business credit ,section #ch7;b7 of such
 ,code is amended by striking plus at   
the end of paragraph 7#cb71 by striking 
the period at the end of paragraph 7#cc7
 and inserting 1 plus1 and by adding at 
the end the following new paragraph3    
7#cd7 in the case of an eligible small  
employer 7as defined in section         
#de,u7c771 the military spouse          

retirement plan eligibility credit      
determined under section #de,u7a74  4   
7c7 ,clerical amendment ,the table of   
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by adding at the end   
the following new item3  ,sec4 #de,u4   
,military spouse retirement plan        
eligibility credit for small employers4 
4  7d7 ,effective date ,the amendments  
made by this section shall apply to     
taxable years beginning after the date  
of the enactment of this ,act4