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United States · Bill · S

S. 408 (104th)

A bill to amend the Internal Revenue Code of 1986 to provide tax incentives relating to the closure, realignment, or downsizing of military installations.

referredUnited States· United States Congress· EN

Introduced

14 February 1995

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

14 January 2025

Summary

Amends the Internal Revenue Code to make dislocated employees eligible for the targeted jobs credit. Defines a dislocated employee as an individual: (1) who was employed on a military installation; and (2) whose job was terminated as a result of the closing or realignment of such installation under a defense base closure law or a reduction in force at such installation.

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Versions

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Documents

3 official files

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Sources

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