To amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the value of the service not performed during the period employees are performing service as members of the Ready Reserve or National Guard.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide employers a business tax credit for a portion of compensation that was not paid with respect to members of the Ready Reserve or National Guard who were absent from work on active duty. Limits such credit to $2,000 with respect to any one Ready Reserve-National Guard employee.…