[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 2448 Placed on Calendar Senate (PCS)]
Calendar No. 534
108th CONGRESS
2d Session
S. 2448
To coordinate rights under the Uniformed Services Employment and
Reemployment Rights Act of 1994 with other Federal laws.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
May 19, 2004
Mr. Gregg introduced the following bill; which was read the first time
May 20, 2004
Read the second time and placed on the calendar
_______________________________________________________________________
A BILL
To coordinate rights under the Uniformed Services Employment and
Reemployment Rights Act of 1994 with other Federal laws.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Uniformed Services Differential Pay
Protection Act''.
SEC. 2. COORDINATION OF USERRA WITH OTHER FEDERAL LAWS.
(a) Treatment of Differential Payment as Wages for Purposes of
Income Tax Withholding.--Section 4302 of title 38, United States Code,
is amended by adding at the end the following:
``(c)(1) For purposes of chapter 24 of the Internal Revenue Code of
1986 (relating to collection of income tax at source on wages), any
differential wage payment shall be treated as a payment of wages by the
employer to the employee.
``(2) For purposes of paragraph (1), the term `differential wage
payment' means any payment which--
``(A) is made by an employer to an employee with respect to
any period during which the employee is performing service in
the uniformed services while on active duty for a period of
more than 30 days, and
``(B) represents all or a portion of the difference between
the wages the employee would have received from the employer if
not performing service in the uniformed services and the wages
paid for performing such service.''.
(b) Continued Contributions to Pension Plans.--Section 4318 of
title 38, United States Code, is amended by adding at the end the
following:
``(d) For purposes of the Employee Retirement Income Security Act
of 1974 and the Internal Revenue Code of 1986, any employer or employee
contributor to an employee pension benefit plan to which this section
applies with respect to any period during which the employee is
performing service in the uniformed services while on active duty for a
period of more than 30 days shall be treated as a contribution with
respect to a current employee of the employer.''.
Calendar No. 534
108th CONGRESS
2d Session
S. 2448
_______________________________________________________________________
A BILL
To coordinate rights under the Uniformed Services Employment and
Reemployment Rights Act of 1994 with other Federal laws.
_______________________________________________________________________
May 20, 2004
Read the second time and placed on the calendar