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<BillSummaries>
<item congress="113" measure-type="s" measure-number="2958" measure-id="id113s2958" originChamber="SENATE" orig-publish-date="2014-11-20" update-date="2014-12-08">
<title>Guard and Military Reservist Pay Security Act</title>
<summary summary-id="id113s2958v00" currentChamber="SENATE" update-date="2014-12-08">
<action-date>2014-11-20</action-date>
<action-desc>Introduced in Senate</action-desc>
<summary-text><![CDATA[<p>Guard and Military Reservist Pay Security Act - Amends the Internal Revenue Code, with respect to the tax credit for differential wage payments to active duty members of the Uniformed Services, to: (1) make such credit permanent; (2) increase the rate of such credit to 100%; (3) require an annual adjustment for inflation to credit amounts&nbsp;after 2015; and (4) make such credit available to all employers, not just small business employers. </p>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<dc:rights>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.</dc:rights>
<dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
<dc:description>This file contains bill summaries 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.</dc:description>
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