Reservists and Guardsmen Pay Protection Act of 2003 - Entitles a person who is absent from his or her position of Federal employment to perform service in the uniformed services or the National Guard to receive from his or her agency an amount that, when added to the pay and allowances for such service, equals the basic pay for such period of service.Amends the Internal Revenue Code to provide that, for purposes of the general business credit, the Ready Reserve-National Guard employee credit for any taxable year is 50 percent of the actual compensation amount for the taxable year.
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