3.0.0 4655 2023-01-15T04:49:15Z 2023-01-15T04:49:15Z House H HR 2004-06-23 108 hswm00 Ways and Means Committee House Standing Referred to 2004-06-23T14:01:00Z 2004-06-24 Sponsor introductory remarks on measure. (CR 6/25/04 H5067-5068) IntroReferral B00100 9 Library of Congress 2004-06-23 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2004-06-23 Introduced in House IntroReferral Intro-H 9 Library of Congress 2004-06-23 Introduced in House IntroReferral 1000 9 Library of Congress M000312 Rep. McGovern, James P. [D-MA-3] JAMES MCGOVERN D MA P. 3 N L000090 Rep. Lantos, Tom [D-CA-12] TOM LANTOS D CA 12 2004-06-23 True H001031 Rep. Hoeffel, Joseph M. [D-PA-13] JOSEPH HOEFFEL D PA M. 13 2004-06-24 False B000944 Rep. Brown, Sherrod [D-OH-13] Sherrod Brown D OH 13 2004-06-24 False R000568 Rep. Rodriguez, Ciro D. [D-TX-28] CIRO RODRIGUEZ D TX D. 28 2004-06-24 False S000044 Rep. Sandlin, Max [D-TX-1] MAX SANDLIN D TX 1 2004-06-24 False B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2004-06-24 False N000147 Del. Norton, Eleanor Holmes [D-DC-At Large] ELEANOR NORTON D DC HOLMES 0 2004-06-24 False R000577 Rep. Ryan, Tim [D-OH-17] TIM RYAN D OH 17 2004-06-25 False F000392 Rep. Frost, Martin [D-TX-24] MARTIN FROST D TX 24 2004-06-25 False G000544 Rep. Gonzalez, Charles A. [D-TX-20] CHARLES GONZALEZ D TX A. 20 2004-07-07 False M000627 Rep. Meehan, Martin T. [D-MA-5] MARTIN MEEHAN D MA T. 5 2004-07-07 False B000657 Rep. Boucher, Rick [D-VA-9] RICK BOUCHER D VA 9 2004-07-07 False P000258 Rep. Peterson, Collin C. [D-MN-7] COLLIN PETERSON D MN C. 7 2004-07-09 False S001145 Rep. Schakowsky, Janice D. [D-IL-9] JANICE SCHAKOWSKY D IL D. 9 2004-09-07 False Taxation Armed Forces and National Security Armed forces reserves Commerce Crime and Law Enforcement Emergency Management Emergency medicine Employee health benefits Employee rights Fire fighters Health Income tax Iraq compilation Labor and Employment Law enforcement officers Manufacturing industries Medical personnel National Guard Paramedical personnel Police Self-employed Small business Social Welfare Social security taxes Tax credits Tax refunds Temporary employment Wages Withholding tax Taxation 00 2004-06-23 Introduced in House 2004-09-10T20:20:50Z Patriotic Employers of Guard and Reservists Act of 2004 - Amends the Internal Revenue Code to allow employers a business tax credit for 50 percent of the lesser of: (1) actual compensation paid to each Ready Reserve-National Guard employee while on active duty; or (2) $30,000. Allows employers a refundable credit against payroll taxes for wages paid to employees who are first responders (i.e., law enforcement officials, firefighters, paramedics, and Ready Reserve-National Guard employees).

Allows employers a tax credit for 50 percent of the lesser of: (1) the wages paid to each employee hired to replace a Ready Reserve-National Guard employee or self-employed Reservist while on active duty; or (2) $12,000. Increases the amount of the credit for certain U.S. manufacturers.

Disqualifies an employer for the tax credit if the employer has failed to comply with employment or reemployment rights of military personnel.

]]> Patriotic Employers of Guard and Reservists Act of 2004 Display Title Patriotic Employers of Guard and Reservists Act of 2004 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide to employers a tax credit for compensation paid during the period employees are performing service as members of the Ready Reserve or the National Guard. Introduced in House IH Short Titles as Introduced Patriotic Employers of Guard and Reservists Act of 2004 Introduced in House 2004-06-23T04:00:00Z 2004-06-24 Sponsor introductory remarks on measure. (CR 6/25/04 H5067-5068) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.