HOPE at HOME Act

Bill: 109-hr-838
Sponsor: Rep. Lantos, Tom [D-CA-12]
Introduced: 2005-02-16 in the House
Policy area: Armed Forces and National Security
Subjects: Annuities
Armed forces reserves
Commerce
Employee health benefits
Employee rights
Federal employees
Government Operations and Politics
Health
Income tax
Individual retirement accounts
Labor and Employment
Local employees
Military pay
Minorities
National Guard
Native Americans
Pension funds
Railroad retirement plans
Salaries
Self-employed
Small business
Social Welfare
Social security taxes
State employees
Tax credits
Tax refunds
Tax-exempt organizations
Taxation
Transportation and Public Works
Unemployment insurance
Wages
War casualties
Withholding tax

Summary:
action_date: 2005-02-16
text: 
Help Our Patriotic Employers at Helping Our Military Employees Act or HOPE at HOME Act - Entitles a Federal employee who is a member of a reserve component and is absent from Federal employment under a call or order to active duty for a period of more than 30 days to the difference between the amount of the civilian base pay that would otherwise have been payable to such employee for such period and the amount of military compensation received for the active-duty service. Continues such entitlement: (1) while the employee is hospitalized for, or convalescing from, an injury or illness incurred in or aggravated during such active duty; or (2) during the 14-day period following the end of such active duty.
 
Amends the Internal Revenue Code to provide as a general business credit for employers a Ready Reserve-National Guard employee credit equal to the lesser of: (1) 50 percent of the actual compensation paid with respect an employee who is absent from employment during the above periods; or (2) $30,000.
 
Provides for the tax treatment of differential wage payments made under this Act.
 
Provides an employer credit for income differential payments made with respect to the employment of activated military reservist and replacement personnel.
 
Permits, without loss of tax benefits, employer payments to an individual retirement plan while an employee is performing active duty military service for a period of more than 30 days.


Legislative actions:
action_date: 2005-02-16
text: Referred to the Committee on Ways and Means, and in addition to the Committee on Government Reform, 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.
action_date: 2005-02-16
text: Referred to the Committee on Ways and Means, and in addition to the Committee on Government Reform, 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.
action_date: 2005-02-16
text: Referred to the Committee on Ways and Means, and in addition to the Committee on Government Reform, 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.
action_date: 2005-02-16
text: Sponsor introductory remarks on measure. (CR E261-263)
action_date: 2005-02-16
text: Introduced in House
action_date: 2005-02-16
text: Introduced in House