Uniformed Services Differential Pay Protection Act - Amends the Uniformed Services Employment and Reemployment Rights Act of 1994 to state that differential pay (the difference between an employee's civilian wages and wages received while on active duty in the uniformed services for more than 30 days) shall be treated as payment of wages by the employer to the employee for Federal income tax purposes.
Requires any contribution to an employee pension benefit plan on behalf of an employee who is receiving differential pay to be treated as a contribution with respect to a current employee of the employer.