Heroes Earnings Assistance and Relief Tax Act of 2008
Latest action · Jun 17, 2008 Became Public Law No: 110-245.
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.
- IntroducedMay 16, 2008
- Passed HouseMay 20, 2008
- Passed SenateMay 22, 2008
- To the PresidentJun 6, 2008
- Became lawJun 17, 2008Public Law 110-245
Summary
(This measure has not been amended since it was passed by the House on May 20, 2008. The summary of that version is repeated here.)
Heroes Earning Assistance and Relief Tax Act of 2008 -Amends the Internal Revenue Code to provide tax benefits and incentives for military personnel.
Title I: Benefits for Military - (Sec 101) Exempts married taxpayers who file a joint tax return from the identification requirement for the 2008 recovery tax rebate if at least one of the filers is a current member of the Armed Forces.
(Sec. 102) Makes permanent the election to treat combat zone compensation as earned income for purposes of the earned income tax credit.
(Sec. 103) Makes permanent the exemption from the first-time homebuyer rule for veterans using mortgage revenue bonds to purchase a residence.
Increases the issuance limits on mortgage revenue bonds for veterans in Alaska, Oregon, and Wisconsin to $100 million after 2009.
Revises the definition of "qualified veteran" for mortgage bond financing eligibility purposes to eliminate the pre-1977 active duty requirement and to reduce the eligibility period to 25 years.
(Sec. 104) Requires tax-qualified pension plans to entitle survivors of plan participants who die while on active military duty to additional benefits and benefit accruals provided under such plans for participants who resume and then terminate employment due to death.
(Sec. 105) Treats differential wage payments to an employee as a payment of wages for income tax purposes. Defines "differential wage payment" as any employer payment to an individual serving on active duty in the uniformed services for more than 30 days that represents wages such individual would have received if such individual were performing services for the employer.
Treats an individual receiving differential wage payments as an employee and treats such payments as compensation for retirement plan purposes.
(Sec. 106) Allows members of the uniformed services whose retired pay in any taxable year is reduced due to an award of disability compensation by the Department of Veterans Affairs (VA) an extension of the three-year limitation period for filing tax refund claims until one year after the date of a disability determination. Limits the period for which such refund claims may be filed to taxable years beginning more than five years before the date of a disability determination.
(Sec. 107) Makes permanent the penalty exemption for premature withdrawals from retirement plans for individuals called or ordered to active military duty on or after December 31, 2007.
(Sec. 108) Makes permanent the authority of the Social Security Administration (SSA) to disclose tax return information to the VA for purposes of making veterans benefit determinations.
(Sec. 109) Allows a tax-free rollover of any military death gratuity and any group life insurance payment to a survivor's Roth individual retirement account (Roth IRA) or to an education savings account.
(Sec. 110) Allows an active Peace Corps volunteer an election to suspend the running of the five-year period for determining ownership and use of a principal residence for purposes of the tax exclusion of the gain from the sale of such a residence.
(Sec. 111) Allows certain small business employers a tax credit for up to 20% of the differential wage payments made for the benefit of active duty members of the Armed Forces.
(Sec. 112) Allows an exclusion from gross income for bonus payments made by a state or political subdivision to current or former members of the uniformed services (or dependents) for service in a combat zone.
(Sec. 113) Makes permanent the exclusion from the gross income of certain employees of the intelligence community of gain from the sale of their principal residences without regard to otherwise applicable five-year residential use and holding requirements.
(Sec. 114) Allows a tax-free distribution of unused benefits in a health flexible spending arrangement to any member of an Armed Forces reserve component who is ordered or called to active duty.
(Sec. 115) Exempts certain state and local payments to and benefits for volunteer firefighters and emergency medical responders from federal employment and unemployment taxes.
Title II: Improvements in Supplemental Security Income - (Sec. 201) Amends title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to treat cash remuneration paid to a member of the uniformed services as earned income and certain housing payments to such members as in-kind support and maintenance for supplemental security income (SSI) program purposes.
(Sec. 202) Excludes state annuity payments to blind, disabled, or aged veterans for purposes of SSI benefit determinations.
(Sec. 203) Excludes any cash or in-kind benefit paid to an AmeriCorps participant from SSI income eligibility and benefit determinations.
Title III: Revenue Provisions - (Sec. 301) Sets forth additional rules for the tax treatment of high-income individuals who relinquish U.S. citizenship or residency to avoid U.S. taxation (expatriates). Treats all property of expatriates as sold for fair market value on the day before the expatriation date and includes gain (over $600,000) or loss from such sale in their gross income. Allows expatriates to elect to defer payment of any tax resulting from expatriation if adequate security for payment of such tax is given.
Requires 30% withholding of tax for certain items of deferred compensation payable to expatriates.
Imposes a separate tax on gifts and bequests from expatriates exceeding $10,000, payable by the recipient of such gift or bequest.
(Sec. 302) Treats certain foreign subsidiaries of U.S. companies performing services under a contract with the U.S. government as U.S. employers for purposes of Social Security and Medicare employment taxes.
(Sec. 303) Increases the minimum penalty for failure to file an individual income tax return to $135 or 100% of the amount required to be shown on such return.
Title IV: Parity in the Application of Certain Limits to Mental Health Benefits - Amends the Internal Revenue Code, the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act to extend through 2008 parity requirements applicable to mental health benefits offered by group health plans.
Recorded votes 1
Newest first. Open one to see how every member voted.
| Roll call | Question | Result | Date |
|---|---|---|---|
| House 331 | On Motion to Suspend the Rules and Pass, as Amended | Passed403–0 | May 20, 2008 |
Cosponsors 28
Members who signed on, in the order they did. Signatures ran from May 16, 2008 to May 19, 2008; 22 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-IN | Brad Ellsworth | Original | May 16, 2008 |
| D-MD | Chris Van Hollen | Original | May 16, 2008 |
| D-IA | David Loebsack | Original | May 16, 2008 |
| D-OR | Earl Blumenauer | Original | May 16, 2008 |
| D-ND | Earl Pomeroy | Original | May 16, 2008 |
| D-CA | Fortney Pete Stark | Original | May 16, 2008 |
| D-PA | Jason Altmire | Original | May 16, 2008 |
| D-WA | Jim McDermott | Original | May 16, 2008 |
| D-CT | John B. Larson | Original | May 16, 2008 |
| D-GA | John Lewis | Original | May 16, 2008 |
| D-NY | Joseph Crowley | Original | May 16, 2008 |
| D-FL | Kendrick B. Meek | Original | May 16, 2008 |
| D-KS | Nancy E. Boyda | Original | May 16, 2008 |
| D-MA | Niki Tsongas | Original | May 16, 2008 |
| D-VT | Peter Welch | Original | May 16, 2008 |
| D-IL | Rahm Emanuel | Original | May 16, 2008 |
| D-MA | Richard E. Neal | Original | May 16, 2008 |
| D-WI | Ron Kind | Original | May 16, 2008 |
| D-CT | Rosa L. DeLauro | Original | May 16, 2008 |
| D-NV | Shelley Berkley | Original | May 16, 2008 |
| D-OH | Stephanie Tubbs Jones | Original | May 16, 2008 |
| D-TN | Steve Cohen | Original | May 16, 2008 |
| D-NH | Carol Shea-Porter | May 19, 2008 | |
| D-TX | Lloyd Doggett | May 19, 2008 | |
| D-NY | Michael A. Arcuri | May 19, 2008 | |
| D-CA | Susan A. Davis | May 19, 2008 | |
| D-MN | Timothy J. Walz | May 19, 2008 | |
| D-CA | Xavier Becerra | May 19, 2008 |
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 May 16, 2008 |
Actions 17
Everything that happened, newest first.
- Jun 17, 2008Signed by President.
- Jun 17, 2008Became Public Law No: 110-245.
- Jun 6, 2008Presented to President.
- May 22, 2008Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S4772-4774)
- May 22, 2008Message on Senate action sent to the House.
In the Congressional Record 5
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S6147 | Kent Conrad D-ND | Jun 25, 2008 |
| Extensions | Debate and remarks E1077 | Betty McCollum D-MN | May 23, 2008 |
| Senate | Debate and remarks S4772–S4774 | Chuck Grassley R-IA, John F. Kerry D-MA, Max Baucus D-MT, Orrin G. Hatch R-UT | May 22, 2008 |
| House · Extensions | Debate and remarks E1002, H4395 | Nancy E. Boyda D-KS, Sheila Jackson Lee D-TX | May 21, 2008 |
| House | Debate and remarks H4160–H4171Text printed H4160–H4167Recorded votes H4187enact | Brad Ellsworth D-IN, Charles B. Rangel D-NY, Jason Altmire D-PA, Jerry Moran R-KS, Jerry Weller R-IL, Jim McCrery R-LA, Jim McDermott D-WA, Joe Sestak D-PA, John B. Larson D-CT, John Conyers, Jr. D-MI, Kevin Brady R-TX, Rahm Emanuel D-IL, Ron Kind D-WI, Susan A. Davis D-CA, Virginia Foxx R-NC | May 20, 2008 |
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.
Congressional Budget Office cost estimates 2
- May 29, 2008H.R. 6081, Heroes Earnings Assistance and Relief Tax Act of 2008<p>Direct spending and revenues effects estimate for the bill as cleared by the Congress on May 22, 2008</p>
- May 29, 2008H.R. 6081, Heroes Earnings Assistance and Relief Tax Act of 2008Direct spending and revenues effects estimate for the bill as cleared by the Congress on May 22, 2008
Printed hearings 1
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. 110-88 | ECONOMIC STIMULUS PAYMENTS102 pages | Ways and Means Committee | Jun 19, 2008 |
CRS reports 1
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 1
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| R43510 | Selected Recently Expired Business Tax Provisions (“Tax Extenders”) Archived | Report | Jan 7, 2016 |
Titles 5
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to provide benefits for military personnel, and for other purposes.
- Short Titles as Introduced
- Heroes Earnings Assistance and Relief Tax Act of 2008
- Short Titles as Passed House
- Heroes Earnings Assistance and Relief Tax Act of 2008
- Short Titles as Passed Senate
- Heroes Earnings Assistance and Relief Tax Act of 2008
- Short Titles as Enacted
- Heroes Earnings Assistance and Relief Tax Act of 2008
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Annuities
- Armed Forces and National Security
- Armed forces reserves
- Blind
- Bonds
- Capital gains tax
- Commerce
- Disabled
- Earned income tax credit
- Earnings
- Education
- Education savings accounts
- Emergency Management
- Employee health benefits
- Expatriation
- Families
- Finance and Financial Sector
- Fire fighters
- Flexible benefit plans
- Foreign corporations
- Foreign Trade and International Finance
- Government contractors
- Government Operations and Politics
- Government service contracts
- Health
- Higher education
- Home ownership
- Housing and Community Development
- Housing finance
- Identification devices
- Immigration
- Income tax
- Individual retirement accounts
- Intelligence community staff
- Labor and Employment
- Life insurance
- Mental health services
- Military dependents
- Military pay
- Military personnel
- Mortgages
- National service
- Peace Corps
- Social security taxes
- Social Welfare
- Subsidiary corporations
- Supplemental security income program
- Survivors' benefits
- Tax credits
- Tax deferral
- Tax evasion
- Tax exclusion
- Tax penalties
- Tax rebates
- Tax refunds
- Tax returns
- Tax-deferred compensation plans
- Taxation
- Unemployment insurance
- Veterans' benefits
- Volunteer workers
- Wages
- War casualties
- Welfare eligibility
- Withholding tax
Text 4
Each version as it was printed, newest first.
- May 28, 2008Enrolled Bill
- May 21, 2008Received in Senate
- May 20, 2008Engrossed in House
- May 16, 2008Introduced 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.
