118 STAT. 1894 PUBLIC LAW 108–375—OCT. 28, 2004 ‘‘(2) the individual possesses a valid private pilot certificate and meets, on the day the member begins a course of flight training, the medical requirements necessary for a commercial pilot certificate; and ‘‘(3) the flight school courses meet Federal Aviation Administration standards for such courses and are approved by the Federal Aviation Administration and the State approving agency. ‘‘(d) TRUST FUND.—Amounts for payments for benefits under this chapter shall be derived from the Department of Defense Education Benefits Fund under section 2006 of this title.’’. (b) CONFORMING AMENDMENTS.—(1) Section 2006(b) of such title is amended— (A) in paragraph (1), by striking ‘‘chapter 1606’’ and inserting ‘‘chapters 1606 and 1607, including funds provided by the Secretary of Homeland Security for education liabilities for the Coast Guard when it is not operating as a service in the Department of the Navy’’; and (B) in paragraph (2)(C), by striking ‘‘for educational assist ance under chapter 1606’’ and inserting ‘‘(including funds from the Department in which the Coast Guard is operating) for educational assistance under chapters 1606 and 1607’’. (2) Section 3695(a)(5) of title 38, United States Code, is amended by inserting ‘‘1607,’’ after ‘‘1606,’’. (c) CLERICAL AMENDMENT.—The tables of chapters at the begin ning of subtitle E of title 10, United States Code, and at the beginning of part IV of such subtitle, are amended by inserting after the item relating to chapter 1606 the following new item: ‘‘1607. Educational Assistance for Reserve Component Members Supporting Contingency Operations and Certain Other Operations ......................16161’’. SEC. 528. SENSE OF CONGRESS ON GUIDANCE CONCERNING TREAT MENT OF EMPLOYER PROVIDED COMPENSATION AND OTHER BENEFITS VOLUNTARILY PROVIDED TO EMPLOYEES WHO ARE ACTIVATED RESERVISTS. (a) SENSE OF CONGRESS.—It is the sense of Congress— (1) that the Secretary of the Treasury should provide guid ance with respect to treatment under the internal revenue laws of payments made by employers to activated Reservist employees under voluntary Reserve employee differential pay arrangements, benefits provided by employers to such employees, and contributions by employers to employer pro vided retirement savings plans related thereto; and (2) that the guidance provided under paragraph (1) should, to the extent possible within the Secretary’s authority, be con sistent with the goal of promoting and ensuring the validity of voluntary differential pay arrangements, benefits, and con tributions referred to in that paragraph. (b) DEFINITIONS.—For purposes of this section: (1) VOLUNTARY RESERVE EMPLOYEE DIFFERENTIAL PAY ARRANGEMENT.—The term ‘‘voluntary Reserve employee dif ferential pay arrangement’’ means an arrangement by which an employer of an activated Reservist employee voluntarily agrees to pay, and pays, to that employee, while on active duty, amounts equivalent to the difference (or some portion of the difference) between (A) the compensation of that employee paid by the employer at the time of the employee’s
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