Jobs and Childcare for Military Families Act of 2021
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Jobs and Childcare for Military Families Act of 2021
This bill allows an employer a work opportunity tax credit for hiring the spouse or domestic partner of a member of the Armed Forces and requires the creation of programs for service members to pay for childcare on a pretax basis.
Specifically, an employer may receive a tax credit equal to 40% of a new employee's first-year wages if the employer hires a service member's spouse or domestic partner (as recognized under state law or by the Armed Forces). Currently, a similar tax credit exists for employers who hire certain disadvantaged individuals, including disadvantaged veterans.
The Department of Defense and the Department of Homeland Security (with respect to the Coast Guard) must implement flexible spending arrangements that permit members of the Armed Forces to use basic pay and compensation to pay on a pretax basis for dependent childcare.
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 148: Jobs and Childcare for Military Families Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-148/
"H.R. 148: Jobs and Childcare for Military Families Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-148/.
H.R. 148, 117th Cong. (2026), https://openamerica.io/bill/117-HR-148/.
[H.R. 148: Jobs and Childcare for Military Families Act of 2021](https://openamerica.io/bill/117-HR-148/)