[Congressional Record (Bound Edition), Volume 147 (2001), Part 3]
[Senate]
[Pages 3780-3781]
[From the U.S. Government Publishing Office, www.gpo.gov]



                 NATIONAL GUARD AND RESERVES TAX CREDIT

  Mr. JOHNSON. Mr. President, last week I met with South Dakota 
National Guard Adjutant General Phil Killey and a group of about 30 men 
and women from the South Dakota Guard and Reserves. Almost every 
community in our state benefits from the work of these Guardsmen and 
Reservists. For example, Guard units helped clean up the debris from 
last August's windstorm that hit Spearfish and Mitchell. Guard units in 
Aberdeen and Brookings spearheaded city-wide clean up efforts, and 
soldiers in Brookings even sponsored underprivileged children during 
the holiday season. The Guard also was instrumental in fighting the 
Jasper fire in the Black Hills last summer. The list goes on. From 
Aberdeen to Yankton, the Guard and Reserves are active members of the 
South Dakota community.

[[Page 3781]]

  In addition to the support the Guard and Reserves give to South 
Dakota, they have also supported overseas operations including those in 
Central America, the Middle East, Europe, and Asia. The South Dakota 
Air Guard is currently preparing for its mission later this year, where 
it will patrol the ``No-Fly Zone'' in Iraq.
  Most South Dakotans know at least one of the 4,500 current members of 
the South Dakota Guard and Reserves or the thousands of former 
Guardsmen and Reservists. Sometimes, the connection is even more 
direct. Before joining the Army, my oldest son was a member of the 
South Dakota Army Guard in Yankton.
  General Killey reported that South Dakota ranks third in the nation 
in the readiness of its Guard and Reserve units. South Dakota's units 
are also tops in the nation in the quality of its new recruits. I 
commend the South Dakota Guard and Reserves for their continued 
excellence. National rankings only confirm the quality that has come to 
be expected of the Guard and Reserve of a great state.
  However, recruiting and keeping the best of the best in the South 
Dakota National Guard and Reserves is becoming more of a challenge as 
our military's operations tempo has remained high while the number of 
active duty military forces has decreased. This tempo places 
significant pressure on members of the reserve component and those who 
employ them as they experience greater training and participation 
demands. That is why I am joining Senator Mike DeWine in introducing 
targeted tax relief for Guardsmen, Reservists, and those who employ 
them.
  The legislation, called the Reserve Component Tax Assistance Act, 
will allow Guardsmen and Reservists to claim deductions for travel, 
meals, and lodging when they travel away from home and remain overnight 
to attend National Guard and Reserve meetings. A significant portion of 
the Guard and Reserve in South Dakota must travel at least 40 miles for 
training and meetings.
  The second part of this legislation gives their employers a tax 
credit when the Reservists and Guardsmen are called up for a 
contingency operation. Often, these men and women will be gone months 
in support of overseas military efforts, leaving employers in a 
difficult position. This year the Air Guard will be deployed to Iraq, 
and members of the Army National Guard will be deployed to Bosnia next 
year. Our bipartisan legislation helps to minimize the economic impact 
by giving a maximum tax credit per employee of $2000. Each employer 
would be eligible for a maximum credit of $7500. This credit will help 
an estimated 1,100 to 1,300 businesses in our state who employ 
Guardsmen and Reservists.
  Our legislation provides much needed tax relief to Guardsmen and 
Reservists, and the employers who support them, and I will continue to 
do all I can to support our National Guard and Reserves.

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