To amend the Internal Revenue Code of 1986 to provide a tax credit to any employer who employs a member of the Ready Reserve or of the National Guard for a portion of the compensation paid by the employer while the employee is performing service as such a member.

Summary

Amends the Internal Revenue Code to provide employers a business tax credit for a portion of compensation paid with respect to members of the Ready Reserve or National Guard who were absent from work on active duty. Limits such credit to $2,000 with respect to any one Ready Reserve-National Guard employee.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 7 January 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 7 January 1997

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• Introduced in House

  summary · EN · 7 January 1997

  Open at official source

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