United States · Bill · S
S. 1401 (109th)
Uniformed Services Differential Pay Protection Act
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
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
14 July 2005
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
14 July 2005
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 14 July 2005 · Official file
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 14 July 2005
Introduced in Senate (PDF)
Introduced in Senate · EN · 14 July 2005
Introduced in Senate
summary · EN · 14 July 2005
Sponsors
- Rep. Gregg, Judd [R-NH-2] · R · Sponsor
- Rep. Roberts, Pat [R-KS-1] · R · Sponsor
- Sen. Alexander, Lamar [R-TN] · R · Sponsor
- Sen. Isakson, Johnny [R-GA] · R · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Uniformed Services Differential Pay Protection Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/1401
- Open data entity: https://api.congress.gov/v3/bill/109/s/1401
- us · 109-s-1401 · source updated 5 December 2025