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S 1945 110th Congress Senate

Patriot Employers Act

Official title: A bill to provide a Federal income tax credit for Patriot employers, and for other purposes.

Introduced: August 2, 2007 Introduced by: Durbin, Richard J. Democratic · Illinois See on congress.gov
Taxation Armed Forces and National SecurityArmed forces reservesCommerceCorporate management
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Defined benefit pension plansDefined contribution plansEmployee health benefitsFinance and Financial SectorHealthHealth insuranceIncome taxInsurance premiumsIraq compilationJob creationLabor and EmploymentMedical economicsNational GuardSalariesTax credits
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Aug 2, 2007
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10795)
Aug 2, 2007
Sponsor introductory remarks on measure. (CR S10794-10795)
Aug 2, 2007
Introduced in Senate
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 Latest action August 2, 2007

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10795)

 Plain-English summary Congressional Research Service

Patriot Employers Act - Amends the Internal Revenue Code to allow a taxpayer certified as a Patriot employer by the Secretary of the Treasury a tax credit for one percent of such employer's taxable income. Defines a "Patriot employer" as any taxpayer who: (1) maintains its headquarters in the United States; (2) pays at least 60% of the health care premiums of its employees; (3) observes a policy requiring neutrality in employee organizing drives; (4) maintains or increases the number of its full-time workers in the United States relative to its full-time workers outside of the United States; (5) provides full differential salary and insurance benefits for all National Guard and Reserve employees called to active duty; and (6) provides its employees with a certain level of compensation and retirement benefits.

 Related & companion bills 1
  • HR 5907 Related bill Eagle Employers Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1945: Patriot Employers Act. 110th Congress. Open America. https://openamerica.io/bill/110-S-1945/
MLA
"S. 1945: Patriot Employers Act." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-1945/.
Bluebook (legal)
S. 1945, 110th Cong. (2026), https://openamerica.io/bill/110-S-1945/.
Markdown link
[S. 1945: Patriot Employers Act](https://openamerica.io/bill/110-S-1945/)
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