,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bieh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #bj1 #bjad    
,mr4 ,toomey introduc$ ! foll[+ bill2   
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 exp& ! employ] wage cr$it = employees  
:o are active duty memb]s ( ! ,uni=m$   
,s]vices4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,gu>d & ,milit>y ,res]vi/  
,pay ,security ,act4  #b4 ,expansion (  
employ] wage cr$it = employees :o are   
active duty memb]s ( ! ,uni=m$ ,s]vices 
7a7  ,p]man5t ext5sion  ,section #de,p (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by /rik+ subsection 7f74  7b7     
,expansion ( cr$it  7#a7 ,expansion to  
#ajj p]c5t ( eligible diff]5tial wage   
paym5ts ,subsection 7a7 ( section #de,p 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ #bj p]c5t (4  7#b7       
,adju/m5t = inflation ,subsection 7b7 ( 
section #de,p ( su* ,code is am5d$ by   
add+ at ! end ! foll[+ new p>agraph3    

7#d7 ,adju/m5t = inflation ,9 ! case (  
any taxable ye> beg9n+ aft] #bjae1 !    
#bj1jjj am\nt 9 p>agraph 7#a7 %all be   
increas$ by an am\nt equal to-- 7,a7 su*
 doll> am\nt1 multipli$ by  7,b7 !      
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 by sub/itut+ cal5d>  
ye> #bjad = cal5d> ye> #aiib 9          
subp>agraph 7,b7 !re(4  ,if ! am\nt z   
increas$ "u ! prec$+ s5t5ce is n a      
multiple ( #ajj1 su* am\nt %all be r\nd$
 to ! ne>e/ multiple ( #ajj4  4  7#c7   
,applicability to all employ]s  7,a7 ,9 
g5]al ,subsection 7a7 ( section #de,p ( 
su* ,code1 z am5d$ by p>agraph 7#a71 is 
am5d$ by /rik+ eligible small bus9ess   
employ] & ins]t+ eligible employ]4  7,b7
 ,con=m+ am5dm5ts ,p>agraph 7#c7 (      
section #de,p7b7 ( su* ,code is am5d$-- 
7i7 9 subp>agraph 7,a7-- 7,i7 by /rik+  
eligible small bus9ess employ] & ins]t+ 
eligible employ]1 &  7,,ii7 by /rik+ any
 employ] :i* & all t foll[s & ins]t+ any
 employ] :i*1 "u a writt5 plan ( !      

employ]1 provides eligible diff]5tial   
wage paym5ts to e qualifi$ employee ( ! 
employ]41 &  7ii7 by /rik+ ,eligible    
small bus9ess employ] 9 ! head+ & ins]t+
 ,eligible employ]4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to paym5ts made aft] ,decemb] #ca1
 #bjad4