"Qualified military income" means wages that are paid:

1. (1) to a member of:

   1. (A) a reserve component of the armed forces of the United States; or
   2. (B) the National Guard; and

2. (2) for any of the following applicable periods, or any combination of the following applicable periods, in a calendar year:

   1. (A) The member's full-time service on involuntary orders in:

      1. (i) a reserve component of the armed forces of the United States; or
      2. (ii) the National Guard.

   2. (B) The period during which the member is mobilized and deployed for full-time service in:

      1. (i) a reserve component of the armed forces of the United States; or
      2. (ii) the National Guard.
   3. (C) The period during which the member's National Guard unit is federalized.

As added by P.L.144-2007, SEC.4.