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S 1595 108th Congress Senate

Small Business Military Reservist Tax Credit Act

Official title: A bill to amend the Internal Revenue Code of 1986 to allow small business employers a credit against income tax with respect to employees who participate in th… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to allow small business employers a credit against income tax with respect to employees who participate in the military reserve components and are called to active duty and with respect to replacement employees and to allow a comparable credit for activated military reservists who are self-employed individuals, and for other purposes.

Introduced: September 9, 2003 See on congress.gov
Taxation Armed Forces and National SecurityArmed forces reservesCommerceIncome tax
More subjectsShow fewer subjects
Labor and EmploymentManufacturing industriesReplacement workersSelf-employedSmall businessTax creditsTemporary employmentWages
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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
Sep 9, 2003
Read twice and referred to the Committee on Finance.
Sep 9, 2003
Sponsor introductory remarks on measure. (CR S11248-11249)
Sep 9, 2003
Introduced in Senate
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 Latest action September 9, 2003

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Small Business Military Reservist Tax Credit Act - Amends the Internal Revenue Code to establish, with respect to individuals participating in qualified military reserve component duty, a tax credit equal to the sum of: (1) in the case of a small business employer, the employment credit with respect to all qualified employees and qualified replacement employees of the taxpayer; and (2) the self-employment credit of a qualified self-employed taxpayer.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Murray, Patty
Washington · Jan 22, 2004
 D
Durbin, Richard J.
Illinois · Oct 27, 2003
 D
Cantwell, Maria
Washington · Oct 21, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1595: Small Business Military Reservist Tax Credit Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-1595/
MLA
"S. 1595: Small Business Military Reservist Tax Credit Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-1595/.
Bluebook (legal)
S. 1595, 108th Cong. (2026), https://openamerica.io/bill/108-S-1595/.
Markdown link
[S. 1595: Small Business Military Reservist Tax Credit Act](https://openamerica.io/bill/108-S-1595/)
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