A bill to amend the Internal Revenue Code of 1986 to expand the employer wage credit for employees who are active duty members of the Uniformed Services.
Guard and Military Reservist Pay Security Act - Amends the Internal Revenue Code, with respect to the tax credit for differential wage payments to active duty members of the Uniformed Services, to: (1) make such credit permanent; (2) increase the rate of such credit to 100%; (3) require an annual adjustment for inflation to credit amounts after 2015; and (4) make such credit available to all employers, not just small business employers.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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