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Business & farm

No. "Active Duty" service is different than "Reserve Component" service such as in the National Guards and Reserves.  However if your husband should be deployed for active duty service, then he would become "active duty."

There are certain tax aspects, such as travel more than 100 miles to weekend/summer training, that are available to members of the reserve components.  See IRS Publication 3, "Armed Forces' Tax Guide" which includes tax information for members of both Active and Reserve Components regarding federal income tax.
    See:  https://www.irs.gov/pub/irs-pdf/p3.pdf