H.R. 2168 — National Guard and Reserves Reform Act for the 21st Century

National Guard and Reserves Reform Act for the 21st Century

To amend title 10, United States Code, to revise the age and service requirements for eligibility to receive retired pay for non-regular service; to provide TRICARE eligibility for members of the Selected Reserve of the Ready Reserve and their families; to amend the Internal Revenue Code of 1986 to allow employers a credit against income tax with respect to employees who participate in the military reserve components and to allow a comparable credit for participating reserve component self-employed individuals, and for other purposes.

Summary

National Guard and Reserves Reform Act for the 21st Century - Makes an individual eligible for retired pay for non-regular (reserve) military service if such individual: (1) satisfies one of specified combinations of minimum age (between 55 and 60) and years of service (between 20 and 30); (2) performed the last six years of qualifying service in currently authorized categories of military service, but not while a member of a regular component, the Fleet Reserve, or the Fleet Marine Corps Reserve; and (3) is not entitled to any other retirement pay from an armed force or as a member of the Fleet Reserves.

Authorizes a member of the Selected Reserve to enroll for self or for self and family under the TRICARE program (a Department of Defense managed health care program).

Amends the Internal Revenue Code to provide a reserve component employment credit equal to the sum of the employment credit with respect to all qualified employees of the taxpayer and the self-employment credit of a qualified self-employed taxpayer. Limits the credit to $25,000 for each qualified employee. Disallows the credit for failure to comply with reserve member employment or reemployment rights, or when a reserve member is called or ordered to active duty for training.

Legislative Actions

2003-05-20

Introduced in House

2003-05-20

Introduced in House

2003-05-20

Referred to the Committee on Armed Services, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

2003-05-20

2003-07-18

Executive Comment Requested from DOD.

2003-07-18

Referred to the Subcommittee on Total Force.

National Guard and Reserves Reform Act for the 21st Century

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