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United States · Bill · S

S. 2858 (108th)

Uniformed Services Differential Pay Protection Act

referredUnited States· United States Congress· EN

Introduced

29 September 2004

Last action

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9938-9939)

Sponsors

Subjects

Discovery layer

Source updated

18 August 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.

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Documents

3 official files

Introduced in Senate (text)

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