To amend the Internal Revenue Code of 1986 to provide to employers a tax credit for compensation paid during the period employees are performing service as members of the Ready Reserve or the National Guard.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide employers a business tax credit (of up to $2,000 with respect to any one Ready Reserve-National Guard employee) with respect to members of the Ready Reserve or National Guard who were absent from work on active duty.…