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Patriotic Employers of Guard and Reservists Act of 2004

Introduced: June 24, 2004 Introduced by: McGovern, James P. Democratic · Massachusetts 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 24, 2004
Sponsor introductory remarks on measure. (CR 6/25/04 H5067-5068)
Jun 23, 2004
Referred to the House Committee on Ways and Means.
Jun 23, 2004
Introduced in House
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 Plain-English summary Congressional Research Service

Patriotic Employers of Guard and Reservists Act of 2004 - Amends the Internal Revenue Code to allow employers a business tax credit for 50 percent of the lesser of: (1) actual compensation paid to each Ready Reserve-National Guard employee while on active duty; or (2) $30,000. Allows employers a refundable credit against payroll taxes for wages paid to employees who are first responders (i.e., law enforcement officials, firefighters, paramedics, and Ready Reserve-National Guard employees).

Allows employers a tax credit for 50 percent of the lesser of: (1) the wages paid to each employee hired to replace a Ready Reserve-National Guard employee or self-employed Reservist while on active duty; or (2) $12,000. Increases the amount of the credit for certain U.S. manufacturers.

Disqualifies an employer for the tax credit if the employer has failed to comply with employment or reemployment rights of military personnel.

What's happening now June 24, 2004

Sponsor introductory remarks on measure. (CR 6/25/04 H5067-5068)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2
D
Schakowsky, Janice D.
Illinois · Sep 7, 2004
 D
Norton, Eleanor Holmes
District of Columbia · Jun 24, 2004
RODRIGUEZ, CIRO
· Jun 24, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4655: Patriotic Employers of Guard and Reservists Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4655/
MLA
"H.R. 4655: Patriotic Employers of Guard and Reservists Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4655/.
Bluebook (legal)
H.R. 4655, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4655/.
Markdown link
[H.R. 4655: Patriotic Employers of Guard and Reservists Act of 2004](https://openamerica.io/bill/108-HR-4655/)
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