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26 U.S.C. § 45P — Employer wage credit for employees who are active duty members of the uniformed services
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of section 38, the differential wage payment credit for any taxable year is an amount equal to 20 percent of the sum of the eligible differential wage payments for each of the qualified employees of the taxpayer during such taxable year.
**(b) Definitions** For purposes of this section—
(1) **Eligible differential wage payments** — The term “eligible differential wage payments” means, with respect to each qualified employee, so much of the differential wage payments (as defined in section 3401(h)(2)) paid to such employee for the taxable year as does not exceed $20,000.
(2) **Qualified employee** — The term “qualified employee” means a person who has been an employee of the taxpayer for the 91-day period immediately preceding the period for which any differential wage payment is made.
(3) **Controlled groups** — All persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.
**(c) Coordination with other credits** The amount of credit otherwise allowable under this chapter with respect to compensation paid to any employee shall be reduced by the credit determined under this section with respect to such employee.
**(d) Disallowance for failure to comply with employment or reemployment rights of members of the reserve components of the Armed Forces of the United States** No credit shall be allowed under subsection (a) to a taxpayer for—
(1) any taxable year, beginning after the date of the enactment of this section, in which the taxpayer is under a final order, judgment, or other process issued or required by a district court of the United States under [section 4323 of title 38](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section4323&num=
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Stable record: federal_law:legal_authorities:record_usc_3410185e873eb2ea231001b1
Source file: Laws/federal/codes/united-states-code/title-26/section-45p-employer-wage-credit-for-employees-who-are-active-duty-members-of-the-un--4bf9be6ae5.md
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Passage SHA-256: 64b8d0d9130744e7a5e737db8f6c0bee4e93e05fa4360893b4e925442ac47b3a
Source location: Title 26, Chapter 1, § 45P; chapter-001-normal-taxes-and-surtaxes.md
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**(a) General rule** For purposes of section 38, the differential wage payment credit for any taxable year is an amount equal to 20 percent of the sum of the eligible differential wage payments for each of the qualified employees of the taxpayer during such taxable year.
**(b) Definitions** For purposes of this section—
(1) **Eligible differential wage payments** — The term “eligible differential wage payments” means, with respect to each qualified employee, so much of the differential wage payments (as defined in section 3401(h)(2)) paid to such employee for the taxable year as does not exceed $20,000.
(2) **Qualified employee** — The term “qualified employee” means a person who has been an employee of the taxpayer for the 91-day period immediately preceding the period for which any differential wage payment is made.
(3) **Controlled groups** — All persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 shall be treated as a single employer.
**(c) Coordination with other credits** The amount of credit otherwise allowable under this chapter with respect to compensation paid to any employee shall be reduced by the credit determined under this section with respect to such employee.
**(d) Disallowance for failure to comply with employment or reemployment rights of members of the reserve components of the Armed Forces of the United States** No credit shall be allowed under subsection (a) to a taxpayer for—
(1) any taxable year, beginning after the date of the enactment of this section, in which the taxpayer is under a final order, judgment, or other process issued or required by a district court of the United States under [section 4323 of title 38](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section4323&num=0&edition=prelim) of the United States Code with respect to a violation of chapter 43 of such title, and
(2) the 2 succeeding taxable years.
**(e) Certain rules to apply** For purposes of this section, rules similar to the rules of subsections (c), (d), and (e) of section 52 shall apply.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Action for Relief.—**
(1) A person who receives from the Secretary a notification pursuant to [section 4322(e) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section4322/e&num=0&edition=prelim) of an unsuccessful effort to resolve a complaint relating to a State (as an employer) or a private employer may request that the Secretary refer the complaint to the Attorney General. Not later than 60 days after the Secretary receives such a request with respect to a complaint, the Secretary shall refer the complaint to the Attorney General. If the Attorney General is reasonably satisfied that the person on whose behalf the complaint is referred is entitled to the rights or benefits sought, the Attorney General may appear on behalf of, and act as attorney for, the person on whose behalf the complaint is submitted and commence an action for relief under this chapter for such person. In the case of such an action against a State (as an employer), the action shall be brought in the name of the United States as the plaintiff in the action.
(2) Not later than 60 days after the date the Attorney General receives a referral under paragraph (1), the Attorney General shall—
(A) make a decision whether to appear on behalf of, and act as attorney for, the person on whose behalf the complaint is submitted; and
(B) notify such person in writing of such decision.
(3) A person may commence an action for relief with respect to a complaint against a State (as an employer) or a private employer if the person—
(A) has chosen not to apply to the Secretary for assistance under [section 4322(a) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section4322/a&num=0&edition=prelim);
(B) has chosen not to request
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 4323
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credit** There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of—
(1) the business credit carryforwards carried to such taxable year,
(2) the amount of the current year business credit, plus
(3) the business credit carrybacks carried to such taxable year.
**(b) Current year business credit** For purposes of this subpart, the amount of the current year business credit is the sum of the following credits determined for the taxable year:
(1) the investment credit determined under section 46,
(2) the work opportunity credit determined under section 51(a),
(3) the alcohol fuels credit determined under section 40(a),
(4) the research credit determined under section 41(a),
(5) the low-income housing credit determined under section 42(a),
(6) the enhanced oil recovery credit under section 43(a),
(7) in the case of an eligible small business (as defined in section 44(b)), the disabled access credit determined under section 44(a),
(8) the renewable electricity production credit under section 45(a),
(9) the empowerment zone employment credit determined under section 1396(a),
(10) the Indian employment credit as determined under section 45A(a),
(11) the employer social security credit determined under section 45B(a),
(12) the orphan drug credit determined under section 45C(a),
(13) the new markets tax credit determined under section 45D(a),
(14) in the case of an eligible employer (as defined in section 45E(c)), the small employer pension plan startup cost credit determined under section 45E(a),
(15) the employer-provided child care credit determined under section 45F(a),
(16) the railroad track maintenance credit determined under section 45G(a),
(17) the biodiesel fuels cr
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 38
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Federal law — U.S. Code and appendices · legal_authorities
Page 294
TITLE 26—INTERNAL REVENUE CODE
§ 45P
pose of protecting any specified agricultural
chemical and for other purposes, and
(2) provide for the treatment of related prop-
erties as one facility for purposes of sub-
section (b).
(i) Termination
This section shall not apply to any amount
paid or incurred after December 31, 2012.
(Added Pub. L. 110–234, title XV, § 15343(a), May
22, 2008, 122 Stat. 1518, and Pub. L. 110–246, § 4(a),
title XV, § 15343(a), June 18, 2008, 122 Stat. 1664,
2280.)
Editorial Notes
REFERENCES IN TEXT
Section 302(a)(2) of the Emergency Planning and
Community Right-to-Know Act of 1986, referred to in
subsec. (f)(1)(A), is classified to section 11002(a)(2) of
Title 42, The Public Health and Welfare.
Section 2(u) of the Federal Insecticide, Fungicide,
and Rodenticide Act, referred to in subsec. (f)(2), is
classified to section 136(u) of Title 7, Agriculture.
CODIFICATION
Pub. L. 110–234 and Pub. L. 110–246 enacted identical
sections. Pub. L. 110–234 was repealed by section 4(a) of
Pub. L. 110–246.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Enactment of this section and repeal of Pub. L.
110–234 by Pub. L. 110–246 effective May 22, 2008, the
date of enactment of Pub. L. 110–234, except as other-
wise provided, see section 4 of Pub. L. 110–246, set out
as a note under section 8701 of Title 7, Agriculture.
Section applicable to amounts paid or incurred after
June 18, 2008, see section 15343(e) of Pub. L. 110–246, set
out as an Effective Date of 2008 Amendment note under
section 38 of this title.
§ 45P. Employer wage credit for employees who
are active duty members of the uniformed
services
(a) General rule
For purposes of section 38, the differential
wage payment credit for any taxable year is an
am
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 45P
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.