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S. 1595 (108th): Small Business Military Reservist Tax Credit Act

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


9/9/2003--Introduced. Small Business Military Reservist Tax Credit Act - Amends the Internal Revenue Code to establish, with respect to individuals participating in qualified military reserve component duty, a tax credit equal to the sum of: (1) in the case of a small business employer, the employment credit with respect to all qualified employees and qualified replacement employees of the taxpayer; and (2) the self-employment credit of a qualified self-employed taxpayer.