1. Short title This Act may be cited as the Reserve Component Employer Incentive, Compensation, and Relief Act of 2018 . 2. Reservist employment credit (a) In general (1) Allowance of credit Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45T. Reservist employment credit (a) Establishment of credit For purposes of section 38, in the case of an eligible employer, the reservist employment credit for a taxable year is an amount equal to the sum of the reservist credit amount for each qualified reservist employed by such employer at any time during such taxable year. (b) Reservist credit amount For purposes of this section— (1) In general The term reservist credit amount means, with respect to a qualified reservist for a taxable year, an amount equal to the sum of— (A) $1,000, plus (B) in the case of a qualified reservist— (i) with 30 or more days, and fewer than 90 days, of service in the uniformed services during such year, $3,000, (ii) with 90 or more days, and fewer than 180 days, of service in the uniformed services during such year, $5,000, and (iii) with 180 or more days of service in the uniformed services during such year, $10,000. (2) Days of service For purposes of paragraph (1), days of service shall only be taken into account with respect to a qualified reservist employed by an eligible employer to the extent such days are during a period of employment of such reservist by such employer. (3) Qualified reservist The term qualified reservist means, with respect to a taxable year, an individual who is, at any time during such taxable year, a member of the National Guard or a reserve component of the Armed Forces, as named in section 10101 of title 10, United States Code (except for a member of the Individual Ready Reserve). (4) Other definitions The terms reserve component , active service , full-time National Guard duty , active Guard and Reserve duty , and inactive-duty training have the meanings given such