US SB920 | 2015-2016 | 114th Congress
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on April 14 2015 - 25% progression, died in chamber
Action: 2015-04-14 - Placed on Senate Legislative Calendar under General Orders. Calendar No. 53.
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on April 14 2015 - 25% progression, died in chamber
Action: 2015-04-14 - Placed on Senate Legislative Calendar under General Orders. Calendar No. 53.
Text: Latest bill text (Introduced) [PDF]
Summary
Military Spouse Job Continuity Act of 2015 (Sec. 2) Amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax credit for up to $500 of qualified relicensing costs incurred by such spouse for each change of duty station. Defines "qualified relicensing costs" as costs for a state license or certification to engage in the profession that such military spouse engaged in while residing in the former state and which are paid or incurred during the period beginning when the relocation order is issued and ending one year after the reporting date specified in such order. Requires a reduction in the amount of such credit by any tax deduction or other credit allowed for qualified relicensing costs. Makes this tax credit effective for taxable years beginning after 2014. (Sec. 3) Increases from 30% to 40% the rate of the continuous levy on payments to Medicare providers and suppliers for unpaid taxes, effective for payments made after 180 days after the enactment of this Act.
Title
Military Spouse Job Continuity Act of 2015
Sponsors
Sen. Orrin Hatch [R-UT] |
History
Date | Chamber | Action |
---|---|---|
2015-04-14 | Senate | Placed on Senate Legislative Calendar under General Orders. Calendar No. 53. |
2015-04-14 | Senate | Committee on Finance. Original measure reported to Senate by Senator Hatch. With written report No. 114-30. |
Same As/Similar To
HB1100 (Related) 2015-02-26 - Referred to the House Committee on Ways and Means.
SB210 (Related) 2015-01-21 - Read twice and referred to the Committee on Finance.
SB210 (Related) 2015-01-21 - Read twice and referred to the Committee on Finance.
Subjects
Debt collection
Income tax credits
Licensing and registrations
Medicare
Military personnel and dependents
Tax administration and collection, taxpayers
Taxation
Income tax credits
Licensing and registrations
Medicare
Military personnel and dependents
Tax administration and collection, taxpayers
Taxation
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/114th-congress/senate-bill/920/all-info |
Text | https://www.congress.gov/114/bills/s920/BILLS-114s920pcs.pdf |