S 1595
108th Congress
Senate
Taxation
Armed Forces and National Security
Armed forces reserves
Commerce
Income tax
Labor and Employment
Manufacturing industries
Replacement workers
Self-employed
Small business
Tax credits
Temporary employment
Wages
Small Business Military Reservist Tax Credit Act
Introduced: September 9, 2003
See on congress.gov
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
Plain-English summary
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.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1