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S 1000 108th Congress Senate

National Guard and Reserves Reform Act for the 21st Century

Official title: A bill to amend title 10, United States Code, to revise the age and service requirements for eligibility to receive retired pay for non-regular service; to pro… Show full official titleShow less

Official title: A bill to amend title 10, United States Code, to revise the age and service requirements for eligibility to receive retired pay for non-regular service; to provide TRICARE eligibility for members of the Selected Reserve of the Ready Reserve and their families; to amend the Internal Revenue Code of 1986 to allow employers a credit against income tax with respect to employees who participate in the military reserve components and to allow a comparable credit for participating reserve component self-employed individuals, and for other purposes.

Introduced: May 6, 2003 Introduced by: Graham, Lindsey Republican · South Carolina See on congress.gov
Taxation Armed Forces and National SecurityArmed forces reservesCommerceEmployee rights
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Finance and Financial SectorHealthIncome taxInsurance premiumsLabor and EmploymentMedical economicsMilitary medicineMilitary payMilitary pensionsMilitary trainingRetirement ageSelf-employedSocial WelfareTax creditsWages
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
May 6, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5777-5779)
May 6, 2003
Introduced in Senate
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 Latest action May 6, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5777-5779)

 Plain-English summary Congressional Research Service
National Guard and Reserves Reform Act for the 21st Century - Makes an individual eligible for retired pay for non-regular (reserve) military service if such individual: (1) satisfies one of specified combinations of minimum age (between 55 and 60) and years of service (between 20 and 30); (2) performed the last six years of qualifying service in currently authorized categories of military service, but not while a member of a regular component, the Fleet Reserve, or the Fleet Marine Corps Reserve; and (3) is not entitled to any other retirement pay from an armed force or as a member of the Fleet Reserves.

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.

 Related & companion bills 2
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"S. 1000: National Guard and Reserves Reform Act for the 21st Century." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-1000/.
Bluebook (legal)
S. 1000, 108th Cong. (2026), https://openamerica.io/bill/108-S-1000/.
Markdown link
[S. 1000: National Guard and Reserves Reform Act for the 21st Century](https://openamerica.io/bill/108-S-1000/)
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