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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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Status:
Expired
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Additional Information
RECRUIT Act of 2021
Print number: S 1178
Sponsor: Sen. Duckworth, Tammy [D-IL]
Process start date: 2021-04-15
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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Summary & Status

Key Questions about Tax Credits for Employers of Reservists

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is 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.

Analysis and Potential Impact of S 1178

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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