Tax Incentives for Employers to Hire Guardsmen

Army Guardsman at Career Fair
Army Guardsman at Career Fair

The Issue

Having transitioned from a “strategic reserve” to an “operational reserve,” the reserve component is fully integrated in ongoing national security missions around the globe. This has led to increased training requirements which can go beyond the statutorily-required 39 days of annual training to requirements totaling 80 or more days per year.


Enact the Reserve Component Employer Incentive, Compensation, and Relief Act, which amends the law to provide employers who employ Guardsmen and Reservists an annual $1,000 tax credit, plus an additional amount dependent on the number of days of military service each employee performed.

Point of Contact

J.C. Cardinale
Legislative Affairs Manager, Joint & Personnel

Air National Guard
Army National Guard