Skip to main content
HR 2399 108th Congress House Taxation Armed Forces and National Security Armed forces reserves Commerce Income tax Labor and Employment Self-employed Tax credits Tax deductions Wages

Guardsmen and Reservist Employer Tax Act of 2003

Introduced: June 10, 2003 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Jun 10, 2003
Referred to the House Committee on Ways and Means.
Jun 10, 2003
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Guardsmen and Reservist Employer Tax Act of 2003 - Amends the Internal Revenue Code to provide a reserve component employment credit equal to the sum of the employment credit with respect to all qualified employees of the taxpayer and the self-employment credit of a qualified self-employed taxpayer. Limits the credit to $25,000 for each qualified employee. Disallows the credit for failure to comply with reserve member employment or reemployment rights, or when a reserve member is called or ordered to active duty for training.

What's happening now June 10, 2003

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Wilson, Joe
South Carolina · Jun 10, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2399: Guardsmen and Reservist Employer Tax Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2399/
MLA
"H.R. 2399: Guardsmen and Reservist Employer Tax Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2399/.
Bluebook (legal)
H.R. 2399, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2399/.
Markdown link
[H.R. 2399: Guardsmen and Reservist Employer Tax Act of 2003](https://openamerica.io/bill/108-HR-2399/)
Report a problem