Uniformed Services Differential Pay Protection Act
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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.
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9938-9939)
- Introduced in Senate Formatted Text PDF
Cite this page
U.S. Congress. (2026). S. 2858: Uniformed Services Differential Pay Protection Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-2858/
"S. 2858: Uniformed Services Differential Pay Protection Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-2858/.
S. 2858, 108th Cong. (2026), https://openamerica.io/bill/108-S-2858/.
[S. 2858: Uniformed Services Differential Pay Protection Act](https://openamerica.io/bill/108-S-2858/)