Introduced in House Passed House Introduced in Senate Passed Senate To President Became Law
02/12/2020          

Jobs and Childcare for Military Families Act of 2020

Date Version PDF TXT
02/12/2020 Introduced in House Open

            I 

116TH CONGRESS 
2D SESSION H. R. 5876 

To provide a work opportunity tax credit for military spouses and to provide 
for flexible spending arrangements for childcare services for military families. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 12, 2020 
Mr. NORCROSS (for himself, Mr. BEYER, Mr. BACON, Mr. CISNEROS, Mr. 

COOK, Mr. KIM, Mr. CROW, and Mr. DELGADO) introduced the following 
bill; which was referred to the Committee on Ways and Means, and in 
addition to the Committee on Armed Services, for a period to be subse-
quently determined by the Speaker, 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 families. 

Be it enacted by the Senate and House of Representa-1

tives of the United States of America in Congress assembled, 2

SECTION 1. SHORT TITLE. 3

This Act may be cited as the ‘‘Jobs and Childcare 4

for Military Families Act of 2020’’. 5

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2 

•HR 5876 IH

SEC. 2. WORK OPPORTUNITY TAX CREDIT FOR MILITARY 1

SPOUSES. 2

(a) IN GENERAL.—Section 51(d)(1) of the Internal 3

Revenue Code of 1986 is amended— 4

(1) by striking ‘‘or’’ at the end of subparagraph 5

(I); 6

(2) by striking the period at the end of sub-7

paragraph (J) and inserting ‘‘, or’’; and 8

(3) by adding at the end the following new sub-9

paragraph: 10

‘‘(K) a qualified military spouse.’’. 11

(b) QUALIFIED MILITARY SPOUSE.—Section 51(d) of 12

the Internal Revenue Code of 1986 is amended by adding 13

at the end the following new paragraph: 14

‘‘(16) QUALIFIED MILITARY SPOUSE.—The 15

term ‘qualified military spouse’ means the spouse or 16

domestic partner (as recognized under State law or 17

by the Armed Forces) of a member of the Armed 18

Forces.’’. 19

(c) EFFECTIVE DATE.—The amendments made by 20

this section shall apply to individuals who begin work for 21

the employer after December 31, 2019. 22

SEC. 3. FLEXIBLE SPENDING ARRANGEMENTS FOR CHILD-23

CARE SERVICES FOR MILITARY FAMILIES. 24

(a) FSAS REQUIRED.—The Secretary concerned 25

shall establish procedures to implement flexible spending 26

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3 

•HR 5876 IH

arrangements with respect to basic pay and compensation 1

for members of the Armed Forces for childcare services 2

for dependent children of such members on a pre-tax basis 3

in accordance with the regulations prescribed under sec-4

tions 106(c) and 125 of the Internal Revenue Code of 5

1986. 6

(b) CONSIDERATIONS.—The procedures required by 7

subsection (a) shall take into account the considerations 8

specified in section 663(b) of the National Defense Au-9

thorization Act for Fiscal Year 2010 (Public Law 111– 10

84; 123 Stat. 2371) and such other considerations as the 11

Secretaries concerned consider appropriate. 12

(c) SECRETARY CONCERNED DEFINED.—In this sec-13

tion, the term ‘‘Secretary concerned’’ means the following: 14

(1) The Secretary of Defense, with respect to 15

members of the Army, the Navy, the Marine Corps, 16

and the Air Force. 17

(2) The Secretary of Homeland Security, with 18

respect to members of the Coast Guard. 19

Æ 

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		Superintendent of Documents
	2020-02-20T09:46:07-0500
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Picture Name From Date Type
Donald Norcross D-NJ 02/12/2020 Sponsor
Susan Wild D-PA 03/05/2020 Cosponsor
Chris Pappas D-NH 04/22/2020 Cosponsor
Andy Kim D-NJ 02/12/2020 Cosponsor
Antonio Delgado D-NY 02/12/2020 Cosponsor
Jason Crow D-CO 02/12/2020 Cosponsor
Paul Cook R-CA 02/12/2020 Cosponsor
Gilbert Cisneros D-CA 02/12/2020 Cosponsor
Tony Cardenas D-CA 04/10/2020 Cosponsor
Donald Beyer D-VA 02/12/2020 Cosponsor
Don Bacon R-NE 02/12/2020 Cosponsor
1 to 12 of 11 Desc 12
Date Branch Action
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
Summary
Congress - Bill Number Major Title
Branch Vote Date Yes No Not Voting
Wiki






Bill TEXT Points.
This Bill has been listed with the following Subjects from Texts:
Army
(c)Secretary concerned definedIn this section, the term Secretary concerned means the following:(1)The Secretary of Defense, with respect to members of the Army, the Navy, the Marine Corps, and the Air Force

Authorization
(b)ConsiderationsThe 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

Congress


House of Representatives
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


End Bill TEXT Points.
Date Bill Major Title
Committee Name
Subject Type