Help Our Patriotic Employers at Helping Our Military Employees Act or HOPE at HOME Act - Entitles a Federal employee who is a member of a reserve component and is absent from Federal employment under a call or order to active duty for a period of more than 30 days to the difference between the amount of the civilian base pay that would otherwise have been payable to such employee for such period and the amount of military compensation received for the active-duty service. Continues such entitlement: (1) while the employee is hospitalized for, or convalescing from, an injury or illness incurred in or aggravated during such active duty; or (2) during the 14-day period following the end of such active duty.
Amends the Internal Revenue Code to provide as a general business credit for employers a Ready Reserve-National Guard employee credit equal to the lesser of: (1) 50 percent of the actual compensation paid with respect an employee who is absent from employment during the above periods; or (2) $30,000.
Provides for the tax treatment of differential wage payments made under this Act.
Provides an employer credit for income differential payments made with respect to the employment of activated military reservist and replacement personnel.
Permits, without loss of tax benefits, employer payments to an individual retirement plan while an employee is performing active duty military service for a period of more than 30 days.