Defenders of Freedom Tax Relief Act of 2007

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 12 June 2007

   Introduced

   Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7548-7553)

   Source: IntroReferral

2. 12 June 2007

   Introduced

   Sponsor introductory remarks on measure. (CR S7548)

   Source: IntroReferral

3. 12 June 2007

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 12 June 2007 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 12 June 2007

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 12 June 2007

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 12 June 2007

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Baucus, Max [D-MT] · D · Sponsor
• Sen. Grassley, Chuck [R-IA] · R · Sponsor
• Sen. Rockefeller, John D., IV [D-WV] · D · Sponsor
• Sen. Conrad, Kent [D-ND] · D · Sponsor
• Sen. Bingaman, Jeff [D-NM] · D · Sponsor
• Sen. Snowe, Olympia J. [R-ME] · R · Sponsor
• Sen. Kerry, John F. [D-MA] · D · Sponsor
• Sen. Lincoln, Blanche L. [D-AR] · D · Sponsor
• Sen. Smith, Gordon H. [R-OR] · R · Sponsor
• Sen. Schumer, Charles E. [D-NY] · D · Sponsor
• Sen. Stabenow, Debbie [D-MI] · D · Sponsor
• Sen. Cantwell, Maria [D-WA] · D · Sponsor
• Sen. Roberts, Pat [R-KS] · R · Sponsor
• Sen. Salazar, Ken [D-CO] · D · Sponsor
• Sen. Wyden, Ron [D-OR] · D · Cosponsor
• Sen. Lott, Trent [R-MS] · R · Cosponsor
• Sen. Crapo, Mike [R-ID] · R · Cosponsor
• Sen. Reid, Harry [D-NV] · D · Cosponsor
• Sen. Dorgan, Byron L. [D-ND] · D · Cosponsor
• Sen. Nelson, Ben [D-NE] · D · Cosponsor
• Sen. Obama, Barack [D-IL] · D · Cosponsor
• Sen. Domenici, Pete V. [R-NM] · R · Cosponsor
• Sen. Klobuchar, Amy [D-MN] · D · Cosponsor
• Sen. Menendez, Robert [D-NJ] · D · Cosponsor
• Sen. Durbin, Richard J. [D-IL] · D · Cosponsor
• Sen. Nelson, Bill [D-FL] · D · Cosponsor
• Sen. Warner, John [R-VA] · R · Cosponsor
• Sen. Johnson, Tim [D-SD] · D · Cosponsor
• Sen. Tester, Jon [D-MT] · D · Cosponsor
• Sen. Sessions, Jeff [R-AL] · R · Cosponsor
• Sen. Bayh, Evan [D-IN] · D · Cosponsor
• · ssfi00 · Standing

Related records

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