To amend the Internal Revenue Code of 1986 to provide a tax credit to any employer who employs a member of the Ready Reserve or of the National Guard for a portion of the value of the service not performed for the employer while the employee is performing service as such a member.

Amends the Internal Revenue Code to provide employers a business tax credit for a portion of compensation that was not paid with respect to members of the Ready Reserve or National Guard who were absent from work on active duty. Limits such credit to $2,000 with respect to any one Ready Reserve-National Guard employee.