PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in Senate · Apr 15, 2021
Reserve Employers Comprehensive Relief and Uniform Incentives on Taxes Act of 2021 or the RECRUIT Act of 2021
This bill allows employers with less than 500 employees a new tax credit for 40% of the wages paid to a member of the National Guard or a reserve component of the Armed Forces. The employer may elect to claim a payroll tax credit for wages paid to such service members.
People & committees
Sen. Duckworth, Tammy [D-IL] · D–IL
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Jan 14, 2026. Consult Congress.gov for the current record.
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Analyze S.1178 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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