Guardsmen and Reservist Employer Tax Act of 2003

Summary

Guardsmen and Reservist Employer Tax Act of 2003 - Amends the Internal Revenue Code to provide a reserve component employment credit equal to the sum of the employment credit with respect to all qualified employees of the taxpayer and the self-employment credit of a qualified self-employed taxpayer. Limits the credit to $25,000 for each qualified employee. Disallows the credit for failure to comply with reserve member employment or reemployment rights, or when a reserve member is called or ordered to active duty for training.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 10 June 2003

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• Introduced in House (PDF)

  Introduced in House · EN · 10 June 2003

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• Introduced in House

  summary · EN · 10 June 2003

  Open at official source

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