HR 1477
109th Congress
House
Taxation
Annuities
Armed Forces and National Security
Armed forces reserves
Income tax
Labor and Employment
Payroll deductions
Pension funds
Tax administration
Tax-deferred compensation plans
Wages
Withholding tax
Uniformed Services Differential Pay Protection Act
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 5, 2005
Referred to the House Committee on Ways and Means.
Apr 5, 2005
Introduced in House
Plain-English summary
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.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1