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HR 803 106th Congress House

Reserve Employer Tax Credit Act of 1999

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 an… 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 and to allow a comparable credit for participating self-employed individuals.

Introduced: May 5, 1999 See on congress.gov
Taxation Armed Forces and National SecurityArmed forces reservesBusiness income taxCommerce
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Employment tax creditsIncome taxLabor and EmploymentSelf-employedWages
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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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 14, 1999
Sponsor introductory remarks on measure. (CR S3710-3711)
Mar 4, 1999
Sponsor introductory remarks on measure. (CR H990-991)
Feb 23, 1999
Referred to the House Committee on Ways and Means.
Feb 23, 1999
Introduced in House
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 Latest action April 14, 1999

Sponsor introductory remarks on measure. (CR S3710-3711)

 Plain-English summary Congressional Research Service

Reserve Employer Tax Credit Act of 1999 - 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; and (2) a comparable credit for participating self-employed individuals.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 2 Republican 2
R
Calvert, Ken
California · Jul 20, 1999
 D
Smith, Adam
Washington · Jun 8, 1999
 R
Wicker, Roger F.
Mississippi · Jun 8, 1999
FROST, MARTIN
· May 5, 1999
 D
Thompson, Bennie G.
Mississippi · Apr 20, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 803: Reserve Employer Tax Credit Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-803/
MLA
"H.R. 803: Reserve Employer Tax Credit Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-803/.
Bluebook (legal)
H.R. 803, 106th Cong. (2026), https://openamerica.io/bill/106-HR-803/.
Markdown link
[H.R. 803: Reserve Employer Tax Credit Act of 1999](https://openamerica.io/bill/106-HR-803/)
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