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ROBERT L. EHRLICH, JR., Governor Ch. 389
STATES CODE, OTHER THAN TRAINING DUTY SPECIFIED IN 10 U.S.C. § 10147,
RELATING TO TRAINING REQUIREMENTS FOR THE READY RESERVE, OR 32 U.S.C. §
502(A), RELATING TO REQUIRED DRILLS AND FIELD EXERCISES FOR THE NATIONAL
GUARD; AND
(II) HOSPITALIZATION INCIDENT TO ACTIVE DUTY DESCRIBED IN
ITEM (I) OF THIS PARAGRAPH.
(3) "QUALIFIED COMPENSATION" MEANS;
(I) COMPENSATION THAT IS NORMALLY CONTINGENT ON A
QUALIFIED REPLACEMENT EMPLOYEE'S PRESENCE FOR WORK AND THAT IS
DEDUCTIBLE FROM THE EMPLOYER'S GROSS INCOME UNDER § 162(A)(1) OF THE
INTERNAL REVENUE CODE;
(II) COMPENSATION THAT IS NOT CHARACTERIZED BY THE
EMPLOYER AS:
1. VACATION OR HOLIDAY PAY;
2. SICK LEAVE OR PAY; OR
3. ANY OTHER FORM OF PAY FOR A NONSPECIFIC LEAVE OF
ABSENCE; AND
(III) GROUP HEALTH PLAN COSTS, IF ANY, WITH RESPECT TO THE
QUALIFIED REPLACEMENT EMPLOYEE.
(4) "QUALIFIED REPLACEMENT EMPLOYEE" MEANS AN INDIVIDUAL
WHO IS HIRED TO REPLACE A READY RESERVE NATIONAL GUARD EMPLOYEE OR A
READY RESERVE NATIONAL GUARD SELF EMPLOYED INDIVIDUAL, BUT ONLY WITH
RESPECT TO THE PERIOD DURING WHICH THE READY RESERVE NATIONAL GUARD
EMPLOYEE OR READY RESERVE NATIONAL GUARD SELF-EMPLOYED INDIVIDUAL
PARTICIPATES IN QUALIFIED ACTIVE DUTY, INCLUDING TIME SPENT IN TRAVEL
STATUS.
(5) "READY RESERVE NATIONAL GUARD EMPLOYEE" MEANS AN
EMPLOYEE WHO IS A MEMBER OF THE READY RESERVE OF A RESERVE COMPONENT
OF AN ARMED FORCE OF THE UNITED STATES AS DESCRIBED IN 10 U.S.C. §§ 10101 AND
10142.
(6) "READY RESERVE NATIONAL GUARD SELF-EMPLOYED INDIVIDUAL"
MEANS AN INDIVIDUAL WHO:
(I) HAS NET EARNINGS FROM SELF-EMPLOYMENT, AS DEFINED IN
§ 1402(A) OF THE INTERNAL REVENUE CODE, FOR THE TAXABLE YEAR IN WHICH THE
INDIVIDUAL IS CALLED TO ACTIVE DUTY; AND
(II) IS A MEMBER OF THE READY RESERVE OF A RESERVE
COMPONENT OF AN ARMED FORCE OF THE UNITED STATES AS DESCRIBED IN 10
U.S.C. §§ 10101 AND 10142.
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