Section 411-415-1 - DEFINITIONS1.Code. "Code" means the Internal Revenue Code of 1986, as amended.2.Qualified Military Service. "Qualified Military Service" means any service in the uniformed services as defined in USERRA by an individual if such individual is entitled to reemployment rights under USERRA with respect to such services.3.USERRA. "USERRA" means the Uniformed Services Employment and Reemployment Rights Act of 1994, as codified at Chapter 43, Title 38, of the United States Code.94- 411 C.M.R. ch. 415, § 1