,,ii  #aag? ,,congress  #a/ ,session    
,s4 #aecb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #aj1 #bjba,mr4    
,ka9e 7= himself1 ,mr4 ,boozman1 & ,mr4 
,tillis7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to provide a "w    
opportunity tax cr$it = milit>y sp\ses &
 to provide = flexible sp5d+ arrangem5ts
 = *ildc>e s]vices = uni=m$ s]vices     
families4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,jobs & ,*ildc>e = ,milit>y
 ,families ,act ( #bjba4  #b4 ,"w       
opportunity tax cr$it = milit>y sp\ses  
7a7 ,9 g5]al ,section #ea7;d77#a7 ( !   
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ or at ! end (     
subp>agraph 7,i71  7#b7 by /rik+ ! p]iod
 at ! end ( subp>agraph 7,j7 & ins]t+ 1 
or1 &  7#c7 by add+ at ! end ! foll[+   
new subp>agraph3  7,k7 a qualifi$       
milit>y sp\se4  4  7b7 ,qualifi$ milit>y
 sp\se ,section #ea7;d7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#af7  

,qualifi$ milit>y sp\se ,! t]m qualifi$ 
milit>y sp\se means an individual :o is 
c]tifi$ by ! designat$ local ag5cy z    
be+1 z ( ! hir+ date1 ! sp\se or dome/ic
 p>tn] 7z recogniz$ "u ,/ate law or by !
 ,arm$ ,=ces7 ( a memb] ( ! ,arm$ ,=ces4
  4  7c7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to       
individuals :o beg9 "w = ! employ] aft] 
! date ( enactm5t ( ?is ,act4  #c4      
,flexible sp5d+ arrangem5ts = *ildc>e   
s]vices = uni=m$ s]vices families  7a7  
,f,s,as requir$ ,n lat] ?an #ab mon?s   
aft] ! date ( enactm5t ( ?is ,act1 !    
,secret>y conc]n$ %all e/abli% proc$ures
 to implem5t flexible sp5d+ arrangem5ts 
) respect to basic pay & comp5sation =  
memb]s ( ! uni=m$ s]vices 7z def9$ 9    
section #aja ( title #cg1 ,unit$ ,/ates 
,code7 = *ildc>e s]vices = dep5d5t      
*ildr5 ( su* memb]s on a pre-tax basis 9
 accordance ) sections #abe & #abi ( !  
,int]nal ,rev5ue ,code ( #aihf4  7b7    
,consid]ations ,! proc$ures requir$ by  
subsection 7a7 %all take into acc\nt !  

consid]ations specifi$ 9 section        
#ffc7;b7 ( ! ,national ,def5se          
,au?orization ,act = ,fiscal ,ye> #bjaj 
7,public ,law #aaa-hd2 #abc ,/at4 #bcga7
 & su* o!r consid]ations z ! ,secret>ies
 conc]n$ consid] appropriate4  7c7      
,secret>y conc]n$ def9$ ,9 ?is section1 
! t]m ,secret>y conc]n$ means ! foll[+3 
7#a7 ,! ,secret>y ( ,def5se1 ) respect  
to memb]s ( ! ,army1 ! ,navy1 ! ,m>9e   
,corps1 & ! ,air ,=ce4  7#b7 ,!         
,secret>y ( ,homel& ,security1 ) respect
 to memb]s ( ! ,coa/ ,gu>d4  7#c7 ,!    
,secret>y ( ,comm]ce1 ) respect to      
(fic]s ( ! commission$ (fic] corps ( !  
,national ,oceanic & ,atmosph]ic        
,adm9i/ration4  7#d7 ,! ,secret>y (     
,heal? & ,human ,s]vices1 ) respect to  
memb]s ( ! ,public ,heal? ,s]vice4