differential wage payment — U.S. Code definitions

For purposes of paragraph (1), the term “differential wage payment” means any payment which—

(A) is made by an employer to an individual with respect to any period during which the individual is performing service in the uniformed services (as defined in chapter 43 of title 38, United States Code) while on active duty for a period of more than 30 days, and

(B) represents all or a portion of the wages the individual would have received from the employer if the individual were performing service for the employer.

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2008–present 26 U.S.C. § 3401Internal Revenue Code · Definitions · for purposes of this chapter

For purposes of paragraph (1), the term "differential wage payment" means any payment which—

(A) is made by an employer to an individual with respect to any period during which the individual is performing service in the uniformed services (as defined in chapter 43 of title 38, United States Code) while on active duty for a period of more than 30 days, and

(B) represents all or a portion of the wages the individual would have received from the employer if the individual were performing service for the employer.

For purposes of subsection (a), qualified stock (as defined in section 83(i)) with respect to which an election is made under section 83(i) shall be treated as wages—

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2017–2019 26 U.S.C. § 3401Internal Revenue Code · Definitions · for purposes of this chapter

For purposes of this paragraph, the term “differential wage payment” has the meaning given such term by section 3401(h)(2).

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2008–present 26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this section