To amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the value of the service not performed during the period employees are performing service as members of the Ready Reserve or the National Guard.

Amends the Internal Revenue Code to provide employers a business tax credit for up to ten percent of compensation not paid to their employees who were members of the Ready Reserve or National Guard absent from work to perform active duty. Limits such credit to $2,000 for any one Ready Reserve-National Guard employee per year.