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United States · Law · HR

H.R. 6081 (110th)

Heroes Earnings Assistance and Relief Tax Act of 2008

enactedUnited States· United States Congress· EN

Introduced

16 May 2008

Last action

17 June 2008 · President

Status

Became Public Law No: 110-245.

Sponsors

Rep. Rangel, Charles B. [D-NY-15], Rep. Stark, Fortney Pete [D-CA-13], Rep. McDermott, Jim [D-WA-7], Rep. Lewis, John [D-GA-5], Rep. Neal, Richard E. [D-MA-1], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Jones, Stephanie Tubbs [D-OH-11], Rep. Larson, John B. [D-CT-1], Rep. Emanuel, Rahm [D-IL-5], Rep. Blumenauer, Earl [D-OR-3], Rep. Kind, Ron [D-WI-3], Rep. Berkley, Shelley [D-NV-1], Rep. Crowley, Joseph [D-NY-14], Sen. Van Hollen, Chris [D-MD], Rep. Meek, Kendrick B. [D-FL-17], Rep. Altmire, Jason [D-PA-4], Rep. Boyda, Nancy E. [D-KS-2], Rep. Cohen, Steve [D-TN-9], Rep. DeLauro, Rosa L. [D-CT-3], Rep. Ellsworth, Brad [D-IN-8], Rep. Loebsack, David [D-IA-2], Rep. Tsongas, Niki [D-MA-3], Sen. Welch, Peter [D-VT], Rep. Walz, Timothy J. [D-MN-1], Rep. Arcuri, Michael A. [D-NY-24], Rep. Shea-Porter, Carol [D-NH-1], Rep. Becerra, Xavier [D-CA-34], Rep. Davis, Susan A. [D-CA-53], Rep. Doggett, Lloyd [D-TX-37]

Subjects

Defence, Taxation, Education

Source updated

7 April 2025

Defence · Taxation · Education

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Summary

Heroes Earnings Assistance and Relief Tax Act of 2008 - Amends Internal Revenue Code provisions relating to military personnel to: (1) deem spouses of members of the Armed Forces with valid identification numbers to have a valid identification number for purposes of claiming a 2008 recovery rebate; (2) require tax-qualified pension plans to entitle survivors of plan participants who die while on active military duty to certain additional benefits and benefit accruals; (3) treat differential wage payments to employees who serve on military active duty as wages for withholding and retirement plan purposes; (4) extend the limitation period for filing refund claims arising from Department of Veterans Affairs (VA) disability determinations; (5) allow tax-free rollovers of military death gratuities and life insurance benefits into survivor Roth individual retirement accounts (Roth IRAs) and education savings plans; (6) 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 personnel residence; (7) allow employers a tax credit for differential wage payments made to their employees who are active duty members of the uniformed services; (8) treat state payments to members of the uniformed services as qualified military benefits for purposes of the tax exclusion of such benefits; (9) permit members of the military reserve called to active duty to withdraw amounts held in a flexible spending account without penalty; and (10) affirm that excludable tax rebates and other benefits paid to volunteer firefighters are not subject to employment or unemployment taxes. Makes permanent: (1) the election to include combat pay as earned income for purposes of the earned income tax credit; (2) the authority to use qualified mortgage bonds to finance residences for veterans; (3) penalty-free retirement account withdrawals for individuals called or ordered to active military duty; (4) the authority of the Social Security Administration (SSA) to disclose tax return information to the VA for benefit determinations; and (5) exclusion of gain provisions relating to the sale of a principal residence by certain employees of the intelligence community. Amends title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to treat cash remuneration paid to members of the uniformed services as earned income. Excludes certain state annuity payments to blind, disabled, or aged veterans and cash or in-kind benefits paid to AmeriCorps volunteers from supplemental security income determinations. Revises tax rules relating to U.S. citizens and permanent residents (expatriates) who relinquish citizenship or residency to avoid U.S. taxation. 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. Increases the minimum penalty for failure to file an individual income tax return. Extends through 2008 mental health parity requirements for group health plans.

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

Timeline

  1. 16 May 2008

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 16 May 2008

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 16 May 2008

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 20 May 2008

    Vote

    At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.

    Source: Floor

  5. 20 May 2008

    Floor

    Mr. Rangel moved to suspend the rules and pass the bill, as amended.

    Source: Floor

  6. 20 May 2008

    Floor

    DEBATE - The House proceeded with forty minutes of debate on H.R. 6081.

    Source: Floor

  7. 20 May 2008

    Vote

    On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 403 - 0 (Roll no. 331). (text: CR H4160-4167)

    Source: Floor

  8. 20 May 2008

    Passed

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

    Source: Floor

  9. 20 May 2008

    Vote

    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 403 - 0 (Roll no. 331).(text: CR H4160-4167)

    Source: Floor

  10. 20 May 2008

    Floor

    Considered under suspension of the rules. (consideration: CR H4160-4171)

    Source: Floor

  11. 21 May 2008

    Introduced

    Received in the Senate, read twice.

    Source: IntroReferral

  12. 22 May 2008

    Action

    Cleared for White House.

  13. 22 May 2008

    Passed

    Passed Senate without amendment by Unanimous Consent. (consideration: CR S4772-4774)

    Source: Floor

  14. 22 May 2008

    Passed

    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR S4772-4774)

    Source: Floor

  15. 6 June 2008

    Floor

    Presented to President.

    Source: Floor

  16. 6 June 2008

    President

    Presented to President.

    Source: President

  17. 17 June 2008

    Became law

    Became Public Law No: 110-245.

    Source: President

  18. 17 June 2008

    Became law

    Signed by President.

    Source: BecameLaw

  19. 17 June 2008

    President

    Signed by President.

    Source: President

Votes

No vote records are attached yet.

Versions

Documents

14 official files

Public Law (text)

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  • Public Law (text)

    Public Law · EN · 17 June 2008

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  • Public Law (PDF)

    Public Law · EN · 17 June 2008

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  • Public Law

    summary · EN · 17 June 2008

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  • Enrolled Bill (text)

    Enrolled Bill · EN · 28 May 2008

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  • Enrolled Bill (PDF)

    Enrolled Bill · EN · 28 May 2008

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  • Passed Senate without amendment

    summary · EN · 22 May 2008

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  • Received in Senate (text)

    Received in Senate · EN · 21 May 2008

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  • Received in Senate (PDF)

    Received in Senate · EN · 21 May 2008

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  • Engrossed in House (text)

    Engrossed in House · EN · 20 May 2008

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  • Engrossed in House (PDF)

    Engrossed in House · EN · 20 May 2008

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  • Passed House amended

    summary · EN · 20 May 2008

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  • Introduced in House (text)

    Introduced in House · EN · 16 May 2008

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  • Introduced in House (PDF)

    Introduced in House · EN · 16 May 2008

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  • Introduced in House

    summary · EN · 16 May 2008

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