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United States · Bill · HR

H.R. 4655 (108th)

Patriotic Employers of Guard and Reservists Act of 2004

openUnited States· United States Congress· EN

Introduced

23 June 2004

Last action

24 June 2004 · Introduced

Status

Sponsor introductory remarks on measure. (CR 6/25/04 H5067-5068)

Sponsors

Rep. McGovern, James P. [D-MA-2], Rep. Lantos, Tom [D-CA-12], Rep. Hoeffel, Joseph M. [D-PA-13], Sen. Brown, Sherrod [D-OH], Rep. Rodriguez, Ciro D. [D-TX-28], Rep. Sandlin, Max [D-TX-1], Rep. Blumenauer, Earl [D-OR-3], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Ryan, Tim [D-OH-13], Rep. Frost, Martin [D-TX-24], Rep. Gonzalez, Charles A. [D-TX-20], Rep. Meehan, Martin T. [D-MA-5], Rep. Boucher, Rick [D-VA-9], Rep. Peterson, Collin C. [D-MN-7], Rep. Schakowsky, Janice D. [D-IL-9]

Subjects

Defence, Taxation

Source updated

18 August 2025

Defence · Taxation

Summary

Patriotic Employers of Guard and Reservists Act of 2004 - Amends the Internal Revenue Code to allow employers a business tax credit for 50 percent of the lesser of: (1) actual compensation paid to each Ready Reserve-National Guard employee while on active duty; or (2) $30,000. Allows employers a refundable credit against payroll taxes for wages paid to employees who are first responders (i.e., law enforcement officials, firefighters, paramedics, and Ready Reserve-National Guard employees). Allows employers a tax credit for 50 percent of the lesser of: (1) the wages paid to each employee hired to replace a Ready Reserve-National Guard employee or self-employed Reservist while on active duty; or (2) $12,000. Increases the amount of the credit for certain U.S. manufacturers. Disqualifies an employer for the tax credit if the employer has failed to comply with employment or reemployment rights of military personnel.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 23 June 2004

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 23 June 2004

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 23 June 2004

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 24 June 2004

    Introduced

    Sponsor introductory remarks on measure. (CR 6/25/04 H5067-5068)

    Source: IntroReferral

Votes

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Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 23 June 2004

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 23 June 2004

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 23 June 2004

    Open at official source

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Sponsors

Related records

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Sources

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