Differential wage payments to active duty members of the uniformed services
3 rules0 of 2 subsections
(1) In general
(1)In general#
For purposes of subsection (a), any differential wage payment shall be treated as a payment of wages by the employer to the employee.
(2)Differential wage payment#
For purposes of paragraph (1), the term “differential wage payment” means any payment which—
(A) is made by an employer to an individual with respect to any period during which the individual is performing service in the uniformed services (as defined in chapter 43 of title 38, United States Code) while on active duty for a period of more than 30 days, and
(B) represents all or a portion of the wages the individual would have received from the employer if the individual were performing service for the employer.