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Tax Credits for Employers of Reservists

This act introduces new tax credits for small and medium-sized businesses that employ members of the National Guard or military reserves. The goal is to encourage employers to support individuals serving in the armed forces, potentially leading to greater employment stability for reservists and their families.
Key points
Businesses with fewer than 500 employees can receive a tax credit for wages paid to reservists.
The credit amount depends on the number of days a reservist served during the year, with a maximum of up to $10,000 per reservist.
The credit can be applied against income tax or, in some cases, against payroll tax, potentially providing quicker financial benefits for employers.
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Expired
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Additional Information
Print number: 117_S_1178
Sponsor: Sen. Duckworth, Tammy [D-IL]
Process start date: 2021-04-15
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

RECRUIT Act of 2021

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_1178.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-04-15.

What are the main provisions?

Key points include:

  • Businesses with fewer than 500 employees can receive a tax credit for wages paid to reservists.
  • The credit amount depends on the number of days a reservist served during the year, with a maximum of up to $10,000 per reservist.
  • The credit can be applied against income tax or, in some cases, against payroll tax, potentially providing quicker financial benefits for employers.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Duckworth, Tammy [D-IL].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Labor