[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 464 Agreed to Senate (ATS)]







108th CONGRESS
  2d Session
S. RES. 464

         Relating to refundable tax credits for municipalities.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 11, 2004

Mrs. Boxer submitted the following resolution; which was considered and 
                               agreed to

_______________________________________________________________________

                               RESOLUTION


 
         Relating to refundable tax credits for municipalities.

Whereas the Senate today passed a free standing measure which is designed to 
        address tax relief issues relating to Reservists and National Guardsmen;
Whereas one of the provisions of the package provides tax relief to employers of 
        Reservists and National Guardsmen;
Whereas the employer provision is targeted to businesses and tax paying 
        entities;
Whereas state and local governments are facing budgetary pressures, particularly 
        with regard to homeland security;
Whereas many local first responders have been called to active duty in the 
        National Guard and Reserves, and many state and local governments have 
        continued to pay their salaries, thus increasing the budgetary pressure 
        on state and local governments;
Whereas the Senate recognized this pressure by including in the FSC-ETI bill a 
        provision to compensate state and local governments for closing the pay 
        gap of first responders who are called to active duty in the National 
        Guard and Reserves: Now, therefore, be it
    Resolved, That it is the Sense of the Senate that--
            (1) the Senate should reiterate its support for reimbursing 
        state and local governments for closing the pay gap for first 
        responders who are called to active duty in the National Guard 
        and Reserves by considering expanding the employer tax relief 
        provisions to cover state and local governments; and
            (2) the President should consider including such a proposal 
        in his Fiscal Year 2006 Budget Submission.
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