Small Business Military Reservist Tax Credit Act

Summary

Small Business Military Reservist Tax Credit Act - Amends the Internal Revenue Code to establish, with respect to individuals participating in qualified military reserve component duty, a tax credit equal to the sum of: (1) in the case of a small business employer, the employment credit with respect to all qualified employees and qualified replacement employees of the taxpayer; and (2) the self-employment credit of a qualified self-employed taxpayer.

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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 9 September 2003

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 9 September 2003

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• Introduced in Senate

  summary · EN · 9 September 2003

  Open at official source

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