Voluntary Support for Reservists and National Guard Members Act - Amends the Internal Revenue Code to permit a taxpayer to designate a specified portion of any tax overpayment to the Reservist Income Differential Trust Fund (the Fund). Establishes such Fund.
Directs the Secretary of a military department, to the extent provided in appropriations Acts, to pay an eligible member of a reserve component of the armed forces a pay differential, according to a specified formula, of up to a maximum amount of $25,000. Provides for funding from the Fund.
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