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[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
```