[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 442 Introduced in Senate (IS)]
108th CONGRESS
1st Session
S. 442
To provide pay protection for members of the Reserve and the National
Guard, and for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
February 25, 2003
Ms. Landrieu introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To provide pay protection for members of the Reserve and the National
Guard, and for other purposes.
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 ``Reservists and Guardsmen Pay
Protection Act of 2003''.
SEC. 2. NONREDUCTION IN PAY WHILE FEDERAL EMPLOYEE IS PERFORMING ACTIVE
SERVICE IN THE UNIFORMED SERVICES.
(a) In General.--Subchapter IV of chapter 55 of title 5, United
States Code, is amended by adding at the end the following:
``Sec. 5538. Nonreduction in pay while serving in the uniformed
services
``(a) An employee who is absent from a position of employment with
the Federal Government in order to perform service in the uniformed
services shall be entitled to receive, for each pay period described in
subsection (b), an amount equal to the amount by which--
``(1) the amount of basic pay which would otherwise have
been payable to such employee for such pay period if such
employee's civilian employment with the Government had not been
interrupted by that service, exceeds (if at all)
``(2) the amount of pay and allowances which (as determined
under subsection (d))--
``(A) is payable to such employee for that service;
and
``(B) is allocable to such pay period.
``(b)(1) Amounts under this section shall be payable with respect
to each pay period (which would otherwise apply if the employee's
civilian employment had not been interrupted)--
``(A) during which such employee is entitled to
reemployment rights under chapter 43 of title 38 with respect
to the position from which such employee is absent (as referred
to in subsection (a)); and
``(B) for which such employee does not otherwise receive
basic pay (including by taking any annual, military, or other
paid leave) to which such employee is entitled by virtue of
such employee's civilian employment with the Government.
``(2) For purposes of this section, the period during which an
employee is entitled to reemployment rights under chapter 43 of title
38--
``(A) shall be determined disregarding the provisions of
section 4312(d) of title 38; and
``(B) shall include any period of time specified in section
4312(e) of title 38 within which an employee may report or
apply for employment or reemployment following completion of
service in the uniformed services.
``(c) Any amount payable under this section to an employee shall be
paid--
``(1) by such employee's employing agency;
``(2) from the appropriation or fund which would be used to
pay the employee if such employee were in a pay status; and
``(3) to the extent practicable, at the same time and in
the same manner as would basic pay if such employee's civilian
employment had not been interrupted.
``(d) The Office of Personnel Management shall, in consultation
with Secretary of Defense, prescribe any regulations necessary to carry
out the preceding provisions of this section.
``(e)(1) The head of each agency referred to in section
2302(a)(2)(C)(ii) shall, in consultation with the Office, prescribe
procedures to ensure that the rights under this section apply to the
employees of such agency.
``(2) The Administrator of the Federal Aviation Administration
shall, in consultation with the Office, prescribe procedures to ensure
that the rights under this section apply to the employees of that
agency.
``(f) For purposes of this section--
``(1) the terms `employee', `Federal Government', and
`uniformed services' have the same respective meanings as given
in section 4303 of title 38;
``(2) the term `service in the uniformed services' has the
meaning given that term in section 4303 of title 38 and
includes duty performed by a member of the National Guard under
section 502(f) of title 32 at the direction of the Secretary of
the Army or Secretary of the Air Force;
``(3) the term `employing agency', as used with respect to
an employee entitled to any payments under this section, means
the agency or other entity of the Government (including an agency
referred to in section 2302(a)(2)(C)(ii)) with respect to which such
employee has reemployment rights under chapter 43 of title 38; and
``(4) the term `basic pay' includes any amount payable
under section 5304.''.
(b) Clerical Amendment.--The table of sections for chapter 55 of
title 5, United States Code, is amended by inserting after the item
relating to section 5537 the following:
``5538. Nonreduction in pay while serving in the uniformed services or
National Guard.''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to pay periods (as described in section 5538(b) of
title 5, United States Code, as added by this section) beginning on or
after September 11, 2001.
SEC. 3. READY RESERVE-NATIONAL GUARD EMPLOYEE CREDIT ADDED TO GENERAL
BUSINESS CREDIT.
(a) Ready Reserve-National Guard Credit.--Subpart D of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
(relating to business-related credits) is amended by adding at the end
the following:
``SEC. 45G. READY RESERVE-NATIONAL GUARD EMPLOYEE CREDIT.
``(a) General Rule.--For purposes of section 38, the Ready Reserve-
National Guard employee credit determined under this section for any
taxable year is an amount equal to 50 percent of the actual
compensation amount for such taxable year.
``(b) Definition of Actual Compensation Amount.--For purposes of
this section, the term `actual compensation amount' means the amount of
compensation paid or incurred by an employer with respect to a Ready
Reserve-National Guard employee on any day during a taxable year when
the employee was absent from employment for the purpose of performing
qualified active duty.
``(c) Limitations.--
``(1) Maximum period for credit per employee.--The maximum
period with respect to which the credit may be allowed with
respect to any Ready Reserve-National Guard employee shall not
exceed the 12-month period beginning on the first day such
credit is so allowed with respect to such employee.
``(2) Days other than work days.--No credit shall be
allowed with respect to a Ready Reserve-National Guard employee
who performs qualified active duty on any day on which the
employee was not scheduled to work (for reason other than to
participate in qualified active duty).
``(d) Definitions.--For purposes of this section--
``(1) Qualified active duty.--The term `qualified active
duty' means--
``(A) active duty, other than the training duty
specified in section 10147 of title 10, United States
Code (relating to training requirements for the Ready
Reserve), or section 502(a) of title 32, United States
Code (relating to required drills and field exercises
for the National Guard), in connection with which an
employee is entitled to reemployment rights and other
benefits or to a leave of absence from employment under
chapter 43 of title 38, United States Code, and
``(B) hospitalization incident to such duty.
``(2) Compensation.--The term `compensation' means any
remuneration for employment, whether in cash or in kind, which
is paid or incurred by a taxpayer and which is deductible from
the taxpayer's gross income under section 162(a)(1).
``(3) Ready reserve-national guard employee.--The term
`Ready Reserve-National Guard employee' means an employee who
is a member of the Ready Reserve or of the National Guard.
``(4) National guard.--The term `National Guard' has the
meaning given such term by section 101(c)(1) of title 10,
United States Code.
``(5) Ready reserve.--The term `Ready Reserve' has the
meaning given such term by section 10142 of title 10, United
States Code.''.
(b) Credit To Be Part of General Business Credit.--Subsection (b)
of section 38 of such Code (relating to general business credit) is
amended by striking ``plus'' at the end of paragraph (14), by striking
the period at the end of paragraph (15) and inserting ``, plus'', and
by adding at the end the following:
``(16) the Ready Reserve-National Guard employee credit
determined under section 45G(a).''.
(c) Conforming Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by inserting after the item relating to section 45F the
following:
``Sec. 45G. Ready Reserve-National Guard
employee credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
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