eligible differential wage payments
Defined in 1 place of the United States Code.
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.
Source
- 2008–present26 U.S.C. § 45PInternal Revenue Code · Employer wage credit for employees who are active duty members of the uniformed services · for purposes of this section