United States · Bill · S
S. 1945 (110th)
Patriot Employers Act
Introduced
2 August 2007
Last action
—
Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10795)
Sponsors
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Subjects
Discovery layer
Source updated
6 December 2025
Summary
Patriot Employers Act - Amends the Internal Revenue Code to allow a taxpayer certified as a Patriot employer by the Secretary of the Treasury a tax credit for one percent of such employer's taxable income. Defines a "Patriot employer" as any taxpayer who: (1) maintains its headquarters in the United States; (2) pays at least 60% of the health care premiums of its employees; (3) observes a policy requiring neutrality in employee organizing drives; (4) maintains or increases the number of its full-time workers in the United States relative to its full-time workers outside of the United States; (5) provides full differential salary and insurance benefits for all National Guard and Reserve employees called to active duty; and (6) provides its employees with a certain level of compensation and retirement benefits.
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 2 August 2007
Introduced in Senate (PDF)
Introduced in Senate · EN · 2 August 2007
Introduced in Senate
summary · EN · 2 August 2007
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/110th-congress/senate-bill/1945
- Open data entity: https://api.congress.gov/v3/bill/110/s/1945