Guard and Military Reservist Pay Security Act

Guard and Military Reservist Pay Security Act - Amends the Internal Revenue Code, with respect to the tax credit for differential wage payments to active duty members of the Uniformed Services, to: (1) make such credit permanent; (2) increase the rate of such credit to 100%; (3) require an annual adjustment for inflation to credit amounts after 2015; and (4) make such credit available to all employers, not just small business employers.