To amend the Internal Revenue Code of 1986 to provide a tax credit to employers who employ members of the Ready Reserve or of the National Guard.

Amends the Internal Revenue Code to provide a business tax credit in the amount of 50 percent of the actual compensation amount for the taxable year, plus ten percent of the unpaid compensation amount for the taxable year credit for employers of members of the Ready Reserve or National Guard absent from work on active duty. Limits such credit to $2,000 with respect to any one Ready Reserve-National Guard employee.