There is one summary for S.3745. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (07/27/2006)

Amends the Internal Revenue Code to allow employers eligible for the tax deduction for income attributable to domestic production activities a tax credit for 10% of the health care expenses of retired employee between age 55 and 66 who are not Medicare-eligible. Terminates such tax credit after 2009.