Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4448-4449)
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Apr 20, 2009
Patriot Employers Act - Amends the Internal Revenue Code to allow a taxpayer certified as a Patriot employer by the Secretary of the Treasury a tax credit for 1% of such employer's taxable income. Defines a "Patriot employer" as any taxpayer who: (1) maintains its headquarters in the United States; (2) pays at least 60% of the health care premiums of its employees; (3) observes a policy requiring neutrality in employee organizing drives; (4) maintains or increases the number of its full-time workers in the United States relative to its full-time workers outside of the United States; (5) provides full differential salary and insurance benefits for all National Guard and Reserve employees called to active duty; and (6) provides its employees with a certain level of compensation and retirement benefits.
Source last updated: Dec 6, 2025. Consult Congress.gov for the current record.
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