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United States · Bill · HR

H.R. 3997 (110th)

Defenders of Freedom Tax Relief Act of 2007

passedUnited States· United States Congress· EN

Introduced

30 October 2007

Last action

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Status

Motion to reconsider laid on the table Agreed to without objection.

Sponsors

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Subjects

Discovery layer

Source updated

7 April 2025

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Summary

Heroes Earnings Assistance and Relief Tax Act of 2007 - Amends Internal Revenue Code provisions relating to members of the uniformed services to: (1) make permanent provisions relating to the earned income tax credit, mortgage bond financing for veterans, tax-free distributions from the retirement plans of active duty military personnel, and the authority of the Internal Revenue Service (IRS) to provide tax return information to the Department of Veterans Affairs for benefit determinations; (2) enhance pension plan benefits for active duty personnel and their survivors; (3) allow volunteer firefighters and emergency medical responders a tax exclusion for certain state benefits and payments; (4) allow tax-free rollovers of military death gratuities and life insurance benefits into survivor Roth individual retirement accounts (Roth IRAs) and education savings plans; and (5) allow Peace Corps volunteers a five-year suspension of the use and ownership requirements applicable to the tax exclusion of gain from the sale of a principal residence. Amends title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to increase supplemental security income (SSI) benefits for members of the uniformed services. Excludes certain state annuity payments to blind veterans and cash or in-kind benefits paid to an AmeriCorps participant from SSI benefit determinations. Increases penalties for failure to file individual, partnership, and S corporation tax returns and other tax information returns.

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Documents

19 official files

Engrossed Amendment Senate (text)

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