Defenders of Freedom Tax Relief Act of 2007
Latest action · Jun 12, 2007 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7548-7553)
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.
- IntroducedJun 12, 2007
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Defenders of Freedom Tax Relief Act of 2007 - Amends Internal Revenue Code provisions relating to military personnel to: (1) extend the limitation period for filing tax refund claims resulting from Department of Veterans Affairs (VA) disability determinations; (2) make permanent the taxpayer election to treat combat zone compensation as earned income for purposes of the earned income tax credit; (3) treat differential wage payments made to active duty members of the uniformed services as wages for retirement plan purposes; (4) make permanent the exemption from the 10% penalty for premature retirement plan distributions made by active duty military personnel; (5) treat state payments to members of the uniformed services as qualified military benefits for purposes of the tax exclusion of such benefits; (6) make permanent the authority of the Social Security Administration to disclose tax return information to the VA for purposes of determining eligibility for certain veterans benefit programs; (7) extend through 2010 mortgage bond financing exemption rules for certain veterans; (8) make permanent the tax exclusion of gain from the sale of a principal residence by certain members of the Intelligence Community; (9) allow unlimited tax-free rollovers of military death gratuities to Roth individual retirement accounts (Roth IRAs); (10) allow employers a tax credit for differential wage payments made to active duty military personnel; and (11) set forth tax rules for U.S. citizens and certain permanent residents (expatriates) who relinquish their citizenship or residency to avoid U.S taxation.
Cosponsors 29
Members who signed on, in the order they did. Signatures ran from Jun 12, 2007 to Dec 19, 2007; 13 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-AR | Blanche L. Lincoln | Original | Jun 12, 2007 |
| D-NY | Charles E. Schumer | Original | Jun 12, 2007 |
| R-IA | Chuck Grassley | Original | Jun 12, 2007 |
| D-MI | Debbie Stabenow | Original | Jun 12, 2007 |
| R-OR | Gordon H. Smith | Original | Jun 12, 2007 |
| D-NM | Jeff Bingaman | Original | Jun 12, 2007 |
| D-WV | John D. Rockefeller IV | Original | Jun 12, 2007 |
| D-MA | John F. Kerry | Original | Jun 12, 2007 |
| D-CO | Ken Salazar | Original | Jun 12, 2007 |
| D-ND | Kent Conrad | Original | Jun 12, 2007 |
| D-WA | Maria Cantwell | Original | Jun 12, 2007 |
| R-ME | Olympia J. Snowe | Original | Jun 12, 2007 |
| R-KS | Pat Roberts | Original | Jun 12, 2007 |
| D-NV | Harry Reid | Jun 13, 2007 | |
| R-ID | Mike Crapo | Jun 13, 2007 | |
| D-OR | Ron Wyden | Jun 13, 2007 | |
| R-MS | Trent Lott | Jun 13, 2007 | |
| D-ND | Byron L. Dorgan | Jun 14, 2007 | |
| D-IL | Barack Obama | Jun 19, 2007 | |
| R-NM | Pete V. Domenici | Jun 19, 2007 | |
| D-MN | Amy Klobuchar | Jun 20, 2007 | |
| D-FL | Bill Nelson | Jun 20, 2007 | |
| D-IL | Richard J. Durbin | Jun 20, 2007 | |
| D-NJ | Robert Menendez | Jun 20, 2007 | |
| R-VA | John Warner | Jun 25, 2007 | |
| D-SD | Tim Johnson | Jun 26, 2007 | |
| D-MT | Jon Tester | Jun 29, 2007 | |
| R-AL | Jeff Sessions | Jul 17, 2007 | |
| D-IN | Evan Bayh | Dec 19, 2007 |
Withdrew 1 Ben Nelson D-NE Jun 20, 2007
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Jun 12, 2007 |
Actions 3
Everything that happened, newest first.
- Jun 12, 2007Introduced in Senate
- Jun 12, 2007Sponsor introductory remarks on measure. (CR S7548)
- Jun 12, 2007Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7548-7553)
In the Congressional Record 1
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 S7548–S7554Text printed S7548–S7553 | John F. Kerry D-MA, Max Baucus D-MT (text) | Jun 12, 2007 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to amend the Internal Revenue Code of 1986 to provide tax relief and protections to military personnel, and for other purposes.
- Short Titles as Introduced
- Defenders of Freedom Tax Relief Act of 2007
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Armed Forces and National Security
- Bonds
- Capital gains tax
- Citizenship
- Commerce
- Disability evaluation
- Disabled
- Earned income tax credit
- Expatriation
- Families
- Finance and Financial Sector
- Gifts
- Housing and Community Development
- Housing finance
- Immigration
- Income tax
- Individual retirement accounts
- Intelligence officers
- Iraq compilation
- Labor and Employment
- Military dependents
- Military pay
- Military personnel
- Mortgages
- Retirement income
- Small business
- Social Welfare
- Survivors' benefits
- Tax credits
- Tax deferral
- Tax exclusion
- Tax exemption
- Tax liens
- Tax penalties
- Tax refunds
- Tax returns
- Taxation
- Veterans' benefits
- Veterans' disability compensation
- Visas
- Wages
Text 1
Each version as it was printed, newest first.
- Jun 12, 2007Introduced in Senate
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.
