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Patriotic Employers of Guard and Reservists Act of 2004

Introduced: June 23, 2004 Introduced by: McGovern, James P. Democratic · Massachusetts See on congress.gov
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 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
 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)

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2