To amend the Internal Revenue Code of 1986 to permanently extend the election to include combat pay as earned income for purposes of the earned income tax credit and penalty-free distributions from retirement plans to individuals called to active duty, and for other purposes.
Latest action · Oct 23, 2007 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedOct 23, 2007
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Amends the Internal Revenue Code to make permanent: (1) the taxpayer election to include combat zone compensation as earned income for purposes of the earned income tax credit; and (2) the exemption from penalties for premature distributions from retirement plans to individuals called or ordered to active military duty.
Amends title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to exclude from supplement security income benefit determinations any state annuity paid to a blind veteran.
Cosponsors
Members who signed on, in the order they did.
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Oct 23, 2007 |
Actions 2
Everything that happened, newest first.
- Oct 23, 2007Introduced in House
- Oct 23, 2007Referred to the House Committee on Ways and Means.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Printed hearings 2
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| Serial No. 110-68 | REVIEW OF EXPIRING PROGRAMS66 pages | Veterans' Affairs Committee | Feb 13, 2008 |
| S. Hrg. 110-1106 | OVERSIGHT OF EPA'S ENVIRONMENTAL JUSTICE PROGRAMS351 pages | Environment and Public Works Committee | Jul 25, 2007 |
Related bills 9
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 455 | Active Duty Military Tax Relief Act of 2007 | Related bill | Jan 31, 2007 |
| S 516 | TRAC Act | Related bill | Feb 7, 2007 |
| S 1333 | Strengthen the Earned Income Tax Credit Act of 2007 | Related bill | May 8, 2007 |
| HR 2222 | Strengthen the Earned Income Tax Credit Act of 2007 | Related bill | May 8, 2007 |
| HR 3529 | To amend the Internal Revenue Code of 1986 to make permanent law the treatment of tax-exempt combat pay as earned income for purposes of the earned income credit. | Related bill | Sep 14, 2007 |
| HR 3629 | Providing Tax Fairness for Service Members and Veterans Act of 2007 | Related bill | Sep 20, 2007 |
| HR 3736 | Combat Pay Tax Flexibility Act of 2007 | Related bill | Oct 3, 2007 |
| HR 3808 | Combat Troops Tax Relief Act of 2007 | Related bill | Oct 16, 2007 |
| HR 3827 | Active Duty Military Tax Relief Act of 2007 | Related bill | Oct 15, 2007 |
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to permanently extend the election to include combat pay as earned income for purposes of the earned income tax credit and penalty-free distributions from retirement plans to individuals called to active duty, and for other purposes.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Annuities
- Armed Forces and National Security
- Blind
- Disabled
- Earned income tax credit
- Income tax
- Individual retirement accounts
- Labor and Employment
- Military pay
- Military personnel
- Social Welfare
- Supplemental security income program
- Tax penalties
- Tax-deferred compensation plans
- Taxation
- Veterans' benefits
- Veterans' disability compensation
- Welfare eligibility
Text 1
Each version as it was printed, newest first.
- Oct 23, 2007Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
