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.

H.R. 844 is a legislative proposal designed to provide financial relief to businesses that employ members of the National Guard or Ready Reserve. The bill would allow employers to claim a federal tax credit of up to 10% of the compensation not paid to an employee while they are away from their civilian job to perform active military duty. This credit is capped at $2,000 per eligible employee annually and is intended to offset the costs and disruptions businesses face when their staff members are called to service. For citizen-soldiers, the bill aims to improve job security by incentivizing employers to support and retain personnel who have recurring military obligations.