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United States · Bill · S

S. 1401 (109th)

Uniformed Services Differential Pay Protection Act

referredUnited States· United States Congress· EN

Introduced

14 July 2005

Last action

14 July 2005 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Rep. Gregg, Judd [R-NH-2], Rep. Roberts, Pat [R-KS-1], Sen. Alexander, Lamar [R-TN], Sen. Isakson, Johnny [R-GA]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Summary

Uniformed Services Differential Pay Protection Act - Amends the Internal Revenue Code to treat differential wage payments as a payment of wages by an employer to an employee for income tax purposes. Defines "differential wage payment" as any employer payment to an individual serving on active duty in the uniformed services for more than 30 days which represents wages such individual would have received if such individual were performing services for the employer. Treats an individual receiving differential wage payments as an employee and treats differential wage payments as compensation for retirement plan purposes.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 14 July 2005

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 14 July 2005

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

View fileDownload file

Sponsors

Related records

Sources

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