|Introduced in House||Passed House||Introduced in Senate||Passed Senate||To President||Became Law|
Jobs and Childcare for Military Families Act of 2020
111 HR 5876 IH: Jobs and Childcare for Military Families Act of 2020 U.S. House of Representatives 2020-02-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. 1. This Act may be cited as the. Jobs and Childcare for Military Families Act of 2020 2. (a) Section 51(d)(1)of the Internal Revenue Code of 1986 is amended— (1) by strikingorat the end of subparagraph (I); (2) by striking the period at the end of subparagraph (J) and inserting, or; and (3) by adding at the end the following new subparagraph: (K) a qualified military spouse. . (b) Section 51(d)of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (16) The term qualified military spousemeans the spouse or domestic partner (as recognized under State law or by the Armed Forces) of a member of the Armed Forces. . (c) The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2019. 3. (a) 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 106(c) and 125 of the Internal Revenue Code of 1986. (b) The procedures required by subsection (a) shall take into account the considerations specified in section 663(b) of the National Defense Authorization Act for Fiscal Year 2010 ( Public Law 111–84; 123 Stat. 2371) and such other considerations as the Secretaries concerned consider appropriate. (c) In this section, the term Secretary concernedmeans the following: (1) The Secretary of Defense, with respect to members of the Army, the Navy, the Marine Corps, and the Air Force. (2) The Secretary of Homeland Security, with respect to members of the Coast Guard.
|02/12/2020||President||Referred to the Committee on Ways and Means, and in addition to the Committee on Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.Action By: House of Representatives|
|02/12/2020||President||Introduced in HouseAction By: House of Representatives|