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HR 3915 106th Congress House

Reserve Employer Tax Credit Act of 2000

Official title: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax with respect to employees who participate in the military reserves, t… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow employers a credit against income tax with respect to employees who participate in the military reserves, to allow a comparable credit for participating self-employed individuals, and to restore the pre-1986 status of deductions incurred in connection with services performed as a member of a Reserve component of the Armed Forces.

Introduced: April 10, 2000 See on congress.gov
Taxation Agriculture and FoodArmed Forces and National SecurityArmed forces reservesBusiness income tax
More subjectsShow fewer subjects
CommerceEmployment tax creditsIncome taxLabor and EmploymentSelf-employedTax deductionsTransportation and Public WorksTravel costsWages
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 14, 2000
Referred to the House Committee on Ways and Means.
Mar 14, 2000
Introduced in House
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 Latest action March 14, 2000

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Reserve Employer Tax Credit Act of 2000 - Amends the Internal Revenue Code to provide: (1) employers a business tax credit for a portion of compensation that was not paid with respect to members of the military reserves who were absent from work on qualified reserve duty; (2) a comparable credit for participating self-employed individuals; and (3) for the deduction of certain expenses paid or incurred by members of a Reserve component of the armed forces.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3915: Reserve Employer Tax Credit Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-3915/
MLA
"H.R. 3915: Reserve Employer Tax Credit Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-3915/.
Bluebook (legal)
H.R. 3915, 106th Cong. (2026), https://openamerica.io/bill/106-HR-3915/.
Markdown link
[H.R. 3915: Reserve Employer Tax Credit Act of 2000](https://openamerica.io/bill/106-HR-3915/)
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