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S. Rept. 114-30 1 (2015-04-14)

handle is hein.congrecreports/crptxsjc0001 and id is 1 raw text is: AUT-ENTICATED US. GOVERNMENT INFORMATION GP Calendar No. 53 114TH CONGRESS REPORT 1st Session SENATE 114-30 MILITARY SPOUSE JOB CONTINUITY ACT OF 2015 APRIL 14, 2015.-Ordered to be printed Mr. HATCH, from the Committee on Finance, submitted the following REPORT [To accompany S. 920] The Committee on Finance, having considered an original bill, S. 920, to amend the Internal Revenue Code of 1986 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 mem- ber to another State, having considered the same, reports favorably thereon without amendment and recommends that the bill do pass. CONTENTS Page I. LEGISLATIVE BACKGROUND ..................................................................... 1 II. EXPLANATION OF THE BILL ..................................................................... 2 A. 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 (sec. 2 of the bill and sec. 25(e) of the Code) .................................... 2 B. Increase Continuous Levy Authority on Payments to Medicare Providers and Suppliers (sec. 3 of the bill and sec. 6331 of th e C ode) ............................................................................................. 3 III. BUDGET EFFECTS OF THE BILL ............................................................. 5 IV. VOTES OF THE COMM ITTEE ..................................................................... 7 V. REGULATORY IMPACT AND OTHER MATTERS. ................................... 7 VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED 8 I. LEGISLATIVE BACKGROUND The Committee on Finance, having considered S. 920, the Mili- tary Spouse Job Continuity Act of 2015, to amend the Internal Revenue Code of 1986 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 perma- 49-010

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