,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #hja  ,,in ,,the ,,house ,,of   
,,representatives  ,january #be1        
#bjai,mr4 ,ryan 7for himself and ,mr4   
,palazzo7 introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,a ,,bill  ,to amend 
the ,internal ,revenue ,code of #aihf to
 allow for a credit against tax for     
employers of reservists4  #a4 ,short    
title ,this ,act may be cited as the    
,reserve ,component ,employer           
,incentive1 ,compensation1 and ,relief  
,act of #bjai4  #b4 ,reservist          
employment credit  7a7 ,allowance of    
credit ,subpart ,d of part ,,iv of      
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new section3  #de,t4          
,reservist employment credit  7a7       
,establishment of credit ,for purposes  
of section #ch1 in the case of an       
eligible employer1 the reservist        
employment credit for a taxable year is 

an amount equal to the sum of the       
reservist credit amount for each        
qualified reservist employed by such    
employer at any time during such taxable
 year4  7b7 ,reservist credit amount    
,for purposes of this section-- 7#a7 ,in
 general ,the term reservist credit     
amount means1 with respect to a         
qualified reservist for a taxable year1 
an amount equal to the sum of--  7,a7   
#a1jjj1 plus  7,b7 in the case of a     
qualified reservist--  7i7 with #cj or  
more days1 and fewer than #ij days1 of  
service in the uniformed services during
 such year1 #c1jjj1  7ii7 with #ij or   
more days1 and fewer than #ahj days1 of 
service in the uniformed services during
 such year1 #e1jjj1 and  7iii7 with #ahj
 or more days of service in the         
uniformed services during such year1    
#aj1jjj4  7#b7 ,days of service ,for    
purposes of paragraph 7#a71 days of     
service shall only be taken into account
 with respect to a qualified reservist  
employed by an eligible employer to the 

extent such days are during a period of 
employment of such reservist by such    
employer4  7#c7 ,qualified reservist    
,the term qualified reservist means1    
with respect to a taxable year1 an      
individual who is1 at any time during   
such taxable year1 a member of the      
,national ,guard or a reserve component 
of the ,armed ,forces1 as named in      
section #ajaja of title #aj1 ,united    
,states ,code 7except for a member of   
the ,individual ,ready ,reserve74  7#d7 
,other definitions ,the terms reserve   
component1 active service1 full-time    
,national ,guard duty1 active ,guard and
 ,reserve duty1 and inactive-duty       
training have the meanings given such   
terms in section #aja of title #aj1     
,united ,states ,code4 ,the term        
,national ,guard has the meaning given  
such term in section #aja7c7 of title   
#cb1 ,united ,states ,code4 ,the term   
service in the uniformed services has   
the meaning given such term in section  
#dcjc of title #ch1 ,united ,states     

,code4  7c7 ,election ,to have credit   
not apply  7#a7 ,in general ,a taxpayer 
may elect to have this section not apply
 for any taxable year4  7#b7 ,other     
rules ,rules similar to the rules of    
paragraphs 7#b7 and 7#c7 of section     
#ea7;j7 shall apply for purposes of this
 subsection4  4  7b7 ,credit part of    
general business credit ,section #ch7;b7
 of the ,internal ,revenue ,code of     
#aihf is amended by striking plus at the
 end of paragraph 7#ca71 by striking the
 period at the end of paragraph 7#cb7   
and inserting 1 plus1 and by adding at  
the end the following new paragraph3    
7#cc7 in the case of an eligible        
employer 7as defined in section         
#de,t7c771 the reservist employment     
credit determined under section         
#de,t7a74  4  7c7 ,credit allowed       
against ,,amt ,subparagraph 7,b7 of     
section #ch7;c77#d7 of the ,internal    
,revenue ,code of #aihf is amended by   
redesignating clauses 7x7 through 7xii7 
as clauses 7xi7 through 7xiii71         

respectively1 and by inserting after    
clause 7ix7 the following new clause3   
7x7 the credit determined under section 
#de,t1  4  7d7 ,conforming amendments   
7#a7 ,denial of double benefit ,section 
#bhj;,c7a7 of the ,internal ,revenue    
,code of #aihf is amended by inserting  
#de,t7a71 after #de,s7a714  7#b7        
,election ,to have credit not apply     
,section #feja7m7 of the ,internal      
,revenue ,code of #aihf is amended by   
inserting #de,t7d71 after #de,s7h714    
7#c7 ,clerical amendment ,the table of  
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new item3  ,sec4 #de,t4       
,reservist employment credit4  4  7e7   
,effective date ,the amendments made by 
this section shall apply to wages paid  
in taxable years beginning after        
,december #ca1 #bjai4