To amend the Internal Revenue Code of 1986 to provide an employer credit for increasing wages.

Rewarding American Investments to Support Employees Act of 2018 or the RAISE Act of 2018

This bill allows employers a tax credit for a portion of the raises given to certain employees who earn $75,000 or less per year. The credit is equal to 10% of the increase in wages compared to the previous year and may not exceed $500,000 per year. The limitations on the amount of the credit and employee earnings must be adjusted for inflation after 2018.