,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #hjcf  ,,in ,,the ,,house ,,of  
,,representatives  ,august #ad1         
#bjbj,mr4 ,cartwright 7for himself1     
,mrs4 ,radewagen1 ,mr4 ,katko1 ,mr4     
,ryan1 ,ms4 ,norton1 ,ms4 ,moore1 and   
,mr4 ,kennedy7 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       
against income tax for amounts paid by a
 spouse of a member of the ,armed       
,forces for a new ,state license or     
certification required by reason of a   
permanent change in the duty station of 
such member to another ,state4  #a4     
,short title ,this ,act may be cited as 
the ,military ,spouse ,job ,continuity  
,act of #bjbj4  #b4 ,credit for ,state  
licensure and certification costs of    
military spouses arising by reason of a 
permanent change in the duty station of 
the member of the ,armed ,forces to     
another ,state  7a7 ,in general ,subpart

 ,b of part ,,iv of subchapter ,a of    
chapter #a of the ,internal ,revenue    
,code of #aihf is amended by inserting  
after section #cj;,d the following new  
section3  #cj;,e4 ,state licensure and  
certification costs of military spouse  
arising from transfer of member of      
,armed ,forces to another ,state  7a7   
,in general ,in the case of an eligible 
individual1 there shall be allowed as a 
credit against the tax imposed by this  
chapter for the taxable year an amount  
equal to the qualified relicensing costs
 of such individual which are paid or   
incurred by the taxpayer during the     
taxable year4  7b7 ,maximum credit ,the 
credit allowed by this section with     
respect to each change of duty station  
shall not exceed #ejj4  7c7 ,definitions
 ,for purposes of this section-- 7#a7   
,eligible individual ,the term eligible 
individual means any individual-- 7,a7  
who is married to a member of the ,armed
 ,forces of the ,united ,states at the  
time that the member moves to another   

,state under a permanent change of      
station order1 and  7,b7 who moves to   
such other ,state with such member4     
7#b7 ,qualified relicensing costs ,the  
term qualified relicensing costs means  
costs-- 7,a7 which are for a license or 
certification required by the ,state    
referred to in paragraph 7#a7 to engage 
in the profession that such individual  
engaged in while within the ,state from 
which the individual moved1 and  7,b7   
which are paid or incurred during the   
period beginning on the date that the   
orders referred to in paragraph         
7#a77;,a7 are issued and ending on the  
date which is #a year after the         
reporting date specified in such orders4
  4  7b7 ,clerical amendment ,the table 
of sections for such subpart ,a is      
amended by inserting after the item     
relating to section #cj;,d the following
 new item3 ,sec4 #cj;,e4 ,state         
licensure and certification costs of    
military spouse arising from transfer of
 member of ,armed ,forces to another    

,state44  7c7 ,effective date ,the      
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjai4