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HR 5079 108th Congress House

Reservists' Employment Act of 2004

Official title: To amend the Internal Revenue Code of 1986 to allow employers a $1,000 credit against income tax for every 3 years that they employ a military reservist.

Introduced: September 15, 2004 See on congress.gov
Taxation Armed Forces and National SecurityArmed forces reservesCommerceCost of living adjustments
More subjectsShow fewer subjects
Economics and Public FinanceIncome taxIndexing (Economic policy)Labor and EmploymentTax credits
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
Sep 15, 2004
Introduced in House
Sep 15, 2004
Referred to the House Committee on Ways and Means.
Sep 15, 2004
Sponsor introductory remarks on measure. (CR E1634)
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 Latest action September 15, 2004

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Reservists' Employment Act of 2004 - Amends the Internal Revenue Code to allow employers a business tax credit for employing a military reservist as a full time employee for a three-year period. Sets the amount of such credit at $1,000 and allows the credit to be taken in the taxable year in which the military reservist's three-year employment period ends. Allows an inflation adjustment to the credit amount after 2005.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5079: Reservists' Employment Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-5079/
MLA
"H.R. 5079: Reservists' Employment Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-5079/.
Bluebook (legal)
H.R. 5079, 108th Cong. (2026), https://openamerica.io/bill/108-HR-5079/.
Markdown link
[H.R. 5079: Reservists' Employment Act of 2004](https://openamerica.io/bill/108-HR-5079/)
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