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HR 2399 108th Congress House

Guardsmen and Reservist Employer Tax Act of 2003

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 reserve com… 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 reserve components and to allow a comparable credit for participating reserve component self-employed individuals.

Introduced: September 5, 2003 See on congress.gov
Taxation Armed Forces and National SecurityArmed forces reservesCommerceIncome tax
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Labor and EmploymentSelf-employedTax creditsTax deductionsWages
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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
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 Latest action June 10, 2003

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
Burr, Richard
· Sep 5, 2003
 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/)
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