I 
113TH CONGRESS 
2D SESSION 
H. R. 5372 
To amend the Internal Revenue Code of 1986 to provide a tax credit to 
Patriot employers, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 31, 2014 
Ms. SCHAKOWSKY (for herself, Mr. GRIJALVA, Ms. KELLY of Illinois, and Ms. 
LEE of California) introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a tax credit to Patriot employers, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Patriot Employer Tax 
Credit Act’’. 
SEC. 2. PATRIOT EMPLOYER TAX CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
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‘‘SEC. 45S. PATRIOT EMPLOYER TAX CREDIT. 
‘‘(a) DETERMINATION OF AMOUNT.— 
‘‘(1) IN GENERAL.—For purposes of section 38, 
the Patriot employer credit determined under this 
section with respect to any taxpayer who is a Patriot 
employer for any taxable year shall be equal to 10 
percent of the qualified wages paid or incurred by 
the Patriot employer. 
‘‘(2) LIMITATION.—The amount of qualified 
wages which may be taken into account under para-
graph (1) with respect to any employee for any tax-
able year shall not exceed $15,000. 
‘‘(b) PATRIOT EMPLOYER.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the term ‘Patriot employer’ means, with respect 
to any taxable year, any taxpayer— 
‘‘(A) which— 
‘‘(i) maintains its headquarters in the 
United States if the taxpayer (or any pred-
ecessor) has ever been headquartered in 
the United States, and 
‘‘(ii) is not (and no predecessor of 
which is) an expatriated entity (as defined 
in section 7874(a)(2)) for the taxable year 
or any preceding taxable year ending after 
March 4, 2003, 
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‘‘(B) with respect to which no assessable 
payment has been imposed under section 
4980H with respect to any month occurring 
during the taxable year, and 
‘‘(C) in the case of— 
‘‘(i) a taxpayer which employs an av-
erage of more than 50 employees on busi-
ness days during the taxable year, which— 
‘‘(I) provides compensation for at 
least 90 percent of its employees for 
services provided by such employees 
during the taxable year at an hourly 
rate (or equivalent thereof) not less 
than an amount equal to 150 percent 
of the Federal poverty level for a fam-
ily of three for the calendar year in 
which the taxable year begins divided 
by 2,080, 
‘‘(II) meets the retirement plan 
requirements of subsection (c) with 
respect to at least 90 percent of its 
employees providing services during 
the taxable year who are not highly 
compensated employees, and 
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‘‘(III) meets the additional re-
quirements of subparagraphs (A) and 
(B) of paragraph (2), or 
‘‘(ii) any other taxpayer, which meets 
the requirements of either subclause (I) or 
(II) of clause (i) for the taxable year. 
‘‘(2) ADDITIONAL REQUIREMENTS FOR LARGE 
EMPLOYERS.— 
‘‘(A) UNITED STATES EMPLOYMENT.—The 
requirements of this subparagraph are met for 
any taxable year if— 
‘‘(i) in any case in which the taxpayer 
increases the number of employees per-
forming substantially all of their services 
for the taxable year outside the United 
States, the taxpayer either— 
‘‘(I) increases the number of em-
ployees performing substantially all of 
their services inside the United States 
by an amount not less than the in-
crease in such number for employees 
outside the United States, or 
‘‘(II) has a percentage increase 
in such employees inside the United 
States which is not less than the per-
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