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S 2858 108th Congress Senate

Uniformed Services Differential Pay Protection Act

Official title: A bill to amend the Internal Revenue Code of 1986 to clarify the proper treatment of differential wage payments made to employees called to active duty in the … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to clarify the proper treatment of differential wage payments made to employees called to active duty in the uniformed services, and for other purposes.

Introduced: October 11, 2004 See on congress.gov
Taxation AnnuitiesArmed Forces and National SecurityArmed forces reservesIncome tax
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Labor and EmploymentPayroll deductionsPension fundsTax administrationTax-deferred compensation plansWagesWithholding tax
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 29, 2004
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9938-9939)
Sep 29, 2004
Sponsor introductory remarks on measure. (CR S9938)
Sep 29, 2004
Introduced in Senate
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 Latest action September 29, 2004

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

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 2
  • S 2448 Related bill Uniformed Services Differential Pay Protection Act
  • HR 5154 Identical bill Uniformed Services Differential Pay Protection Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Murkowski, Lisa
Alaska · Oct 11, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2858: Uniformed Services Differential Pay Protection Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-2858/
MLA
"S. 2858: Uniformed Services Differential Pay Protection Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-2858/.
Bluebook (legal)
S. 2858, 108th Cong. (2026), https://openamerica.io/bill/108-S-2858/.
Markdown link
[S. 2858: Uniformed Services Differential Pay Protection Act](https://openamerica.io/bill/108-S-2858/)
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