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HR 4435 108th Congress House

Military Reserve Mobilization Income Security Act of 2004

Official title: To amend the Internal Revenue Code of 1986 to provide for a refundable wage differential credit for activated military reservists.

Introduced: June 1, 2004 Introduced by: DeLauro, Rosa L. Democratic · Connecticut See on congress.gov
Taxation Armed Forces and National SecurityArmed forces abroadArmed forces reservesIncome tax
More subjectsShow fewer subjects
Iraq compilationLabor and EmploymentMilitary payNational GuardTax creditsTax refundsWages
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
May 20, 2004
Referred to the House Committee on Ways and Means.
May 20, 2004
Introduced in House
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 Latest action May 20, 2004

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Military Reserve Mobilization Income Security Act of 2004 - Amends the Internal Revenue Code to allow members of the National Guard or the Ready Reserve who have been activated for military duty a refundable income tax credit for the lesser of: (1) the excess of such reservist's daily civilian compensation over the reservist's daily military pay while on active duty or full-time National Guard duty; or (2) $54.80 per day. Includes the amount of such credit in the reservist's gross income.

 Related & companion bills 1
 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. 4435: Military Reserve Mobilization Income Security Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4435/
MLA
"H.R. 4435: Military Reserve Mobilization Income Security Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4435/.
Bluebook (legal)
H.R. 4435, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4435/.
Markdown link
[H.R. 4435: Military Reserve Mobilization Income Security Act of 2004](https://openamerica.io/bill/108-HR-4435/)
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