A Senate provision approved this week seeks to boost wages for small-business employees called up for active duty, who often take a cut in pay.

The Active Duty Military Tax Relief Act, introduced earlier this year by Sens. John Kerry (D-Mass.) and Gordon Smith (R-Ore.), provides a 20 percent tax credit on the salary differential paid to active-duty reservists employed at businesses with fewer than 50 workers.

"Small businesses working to ensure that our brave reservists don't suffer deep pay cuts when they serve overseas should be rewarded, not penalized," Kerry said in a statement.

The provision was initially part of Kerry's Military Family Bill of Rights.