National Guard and Reserves Reform Act for the 21st Century
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Authorizes a member of the Selected Reserve to enroll for self or for self and family under the TRICARE program (a Department of Defense managed health care program).
Amends the Internal Revenue Code to provide a reserve component employment credit equal to the sum of the employment credit with respect to all qualified employees of the taxpayer and the self-employment credit of a qualified self-employed taxpayer. Limits the credit to $25,000 for each qualified employee. Disallows the credit for failure to comply with reserve member employment or reemployment rights, or when a reserve member is called or ordered to active duty for training.
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5777-5779)
- Introduced in Senate Formatted Text PDF
Cite this page
U.S. Congress. (2026). S. 1000: National Guard and Reserves Reform Act for the 21st Century. 108th Congress. Open America. https://openamerica.io/bill/108-S-1000/
"S. 1000: National Guard and Reserves Reform Act for the 21st Century." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-1000/.
S. 1000, 108th Cong. (2026), https://openamerica.io/bill/108-S-1000/.
[S. 1000: National Guard and Reserves Reform Act for the 21st Century](https://openamerica.io/bill/108-S-1000/)