26 U.S.C. § 45P — Employer wage credit for employees who are active duty members of the uniformed services

(a) General rule For the general business credit, the "differential wage payment credit" for the year equals 20 percent of the total "eligible differential wage payments" the taxpayer paid to each of its "qualified employees" that year. (b) Definitions (1) "Eligible differential wage payments" means the "differential wage payments" (as section 3401(h)(2) defines them — extra pay that makes up the gap between military pay and civilian pay while an employee is on active duty) paid to a qualified employee, but only up to $20,000 per employee for the year. (2) A "qualified employee" is someone who had already worked for the employer for the 91 days right before the period the differential wage payment covers. (3) Controlled groups: All businesses treated as a single employer under section 414(b), (c), (m), or (o) are treated as one employer here too. (c) Coordination with other credits If a taxpayer already gets a different tax credit for paying an employee, that credit is reduced by whatever amount of this section's credit applies to that same employee's pay. (d) Disallowance for failure to comply with reemployment rights No credit is allowed for a tax year if the taxpayer is under a final court order — from a U.S. district court, under section 4323 of title 38 of the United States Code — for violating a returning service member's job or reemployment rights under chapter 43 of that title. This bar lasts for that tax year and the next two tax years after it. (e) Certain rules to apply Rules like those in section 52(c), (d), and (e) apply here too.