--No credit shall be allowed by reason
of subsection (a) to a taxpayer with respect to any period for
which the person on whose behalf the credit would otherwise be
allowable is called or ordered to active duty for any of the
following types of duty--
``(A) active duty for training under any provision
of title 10 of the United States Code;
``(B) training at encampments, maneuvers, outdoor
target practice, or other exercises under chapter 5 of
title 32, United States Code; or
``(C) full-time National Guard duty, as defined in
section 101(d)(5) of title 10, United State Code.
.................
`(2)
Qualified reserve duty.--The term `qualified reserve
duty' includes only active duty performed in support of, as
designated in the reservist's military orders, a contingency
operation as defined in section 101(a)(13), of title 10, United
States Code.
http://www.gpo.gov/fdsys/pkg/BILLS-104hr1168ih/html/BILLS-10...(not sure what all this means :))