Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Mar 15, 2005
Patriot Penalty Elimination Act of 2005 - Directs the Secretary of the military department concerned to pay income preservation pay to a member of the reserves: (1) who is called or ordered to active duty (other than voluntarily); (2) who serves on such duty outside the United States during at least six out of 12 consecutive months; and (3) whose preservice income exceeds the amount earned from the military service. Provides a formula for determining the appropriate income preservation amount, with a limit of $50,000. Terminates such pay authority five years after the enactment of this Act.
Amends the Internal Revenue Code to allow a Ready Reserve-National Guard employee credit equal to 50 percent of the lesser of the actual compensation amount with respect to the employee for the taxable year, or $30,000. Provides such credit, with respect to such employee, for: (1) active duty outside the United States under a call or order for a period in excess of 179 days or for an indefinite period, in connection with which the employee is entitled to reemployment rights and other benefits or to a leave of absence from employment; and (2) hospitalization incident to such duty. Terminates such credit five years after the enactment of this Act.
Source last updated: Aug 15, 2025. Consult Congress.gov for the current record.
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