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HR 454 108th Congress House Taxation Armed Forces and National Security Armed forces reserves Commerce Income tax Labor and Employment National Guard Tax credits Wages

To amend the Internal Revenue Code of 1986 to provide to employers a tax credit for compensation paid during the period employees are performing service as members of the Ready Reserve or the…

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To amend the Internal Revenue Code of 1986 to provide to employers a tax credit for compensation paid during the period employees are performing service as members of the Ready Reserve or the National Guard.

Introduced: January 29, 2003 Introduced by: Graves, Sam Republican · Missouri See on congress.gov
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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
Jan 29, 2003
Referred to the House Committee on Ways and Means.
Jan 29, 2003
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to establish for employers a Ready Reserve-National Guard employee tax credit equal to 50 percent of the actual compensation amount for a taxable year. Defines "actual compensation amount" as the amount of compensation paid or incurred by an employer with respect to a Ready Reserve-National Guard employee on any day during a taxable year when the employee was absent from employment for the purpose of performing qualified active duty.
What's happening now January 29, 2003

Referred to the House Committee on Ways and Means.

 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. 454: To amend the Internal Revenue Code of 1986 to provide to employers a tax credit for compensation paid during the period employees are performing service as members of the Ready Reserve or the National Guard.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-454/
MLA
"H.R. 454: To amend the Internal Revenue Code of 1986 to provide to employers a tax credit for compensation paid during the period employees are performing service as members of the Ready Reserve or the National Guard.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-454/.
Bluebook (legal)
H.R. 454, 108th Cong. (2026), https://openamerica.io/bill/108-HR-454/.
Markdown link
[H.R. 454: To amend the Internal Revenue Code of 1986 to provide to employers a tax credit for compensation paid during the period employees are performing service as members of the Ready Reserve or the National Guard.](https://openamerica.io/bill/108-HR-454/)
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