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6/17/2008--Public Law. (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.)<br/>Heroes Earning Assistance and Relief Tax Act of 2008 -Amends the Internal Revenue Code to provide tax benefits and incentives for military personnel.<br/>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.<br/>(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 &quot;qualified veteran&quot; for mortgage bond financing eligibility purposes to eliminate the pre-1977 active duty requirement and to reduce the eligibility period to 25 years.<br/>(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.<br/>(Sec. 105) Treats differential wage payments to an employee as a payment of wages for income tax purposes. Defines &quot;differential wage payment&quot; 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.<br/>Treats an individual receiving differential wage payments as an employee and treats such payments as compensation for retirement plan purposes.<br/>(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.<br/>(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.<br/>(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.<br/>(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.<br/>(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.<br/>(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.<br/>(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.<br/>(Sec. 115) Exempts certain state and local payments to and benefits for volunteer firefighters and emergency medical responders from federal employment and unemployment taxes.<br/>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.<br/>(Sec. 202) Excludes state annuity payments to blind, disabled, or aged veterans for purposes of SSI benefit determinations.<br/>(Sec. 203) Excludes any cash or in-kind benefit paid to an AmeriCorps participant from SSI income eligibility and benefit determinations.<br/>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.<br/>Requires 30% withholding of tax for certain items of deferred compensation payable to expatriates.<br/>Imposes a separate tax on gifts and bequests from expatriates exceeding $10,000, payable by the recipient of such gift or bequest.<br/>(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.<br/>(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.<br/>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.<br/>

1213675200 2008-06-17 Fri Nov 07 06:32:55 -0600 2008 introduced 50787 'act':7 'tax':6 '2008':9 'earn':2 'hero':1 'assist':3 'relief':5 60097 false short passed house 50787 'act':7 'tax':6 '2008':9 'earn':2 'hero':1 'assist':3 'relief':5 60098 false short passed senate 50787 'act':7 'tax':6 '2008':9 'earn':2 'hero':1 'assist':3 'relief':5 60099 false short enacted 50787 'act':7 'tax':6 '2008':9 'earn':2 'hero':1 'assist':3 'relief':5 61183 false short introduced 50787 '1986':8 'code':6 'amend':2 'intern':4 'provid':10 'purpos':18 'revenu':5 'benefit':11 'militari':13 'personnel':14 60100 false official signed 50787 1213675200 Tue Jun 17 00:00:00 -0500 2008 161057 Signed by President. R000053 1930-06-11 9048 2354 Rayburn House Office Building https://forms.house.gov/rangel/forms/contact.shtml 15 202-225-0816 Charles 'd':4 'ny':5 '-15':6 'rep':1 'charl':2,7,9 'rangel':3,8,10 M 400333 Rangel Charles_B._Rangel B. Rep. Charles Rangel [D, NY-15] 4035 N00000964 13777 Democrat 202-225-4365 Roman Catholic NY Charlie Charles Rangel 1.26785714285714 http://www.house.gov/rangel/ RepRangel A000362 1968-03-07 3462 1419 Longworth House Office Building https://forms.house.gov/altmire/webforms/issue_subscribe.htm 4 202-226-2274 Jason 'd':4 '-4':6 'pa':5 'rep':1 'jason':2,7,9 'altmir':3,8,10 M 412231 Altmire Jason_Altmire Rep. Jason Altmire [D, PA-4] 1770 N00027664 7712 Democrat 202-225-2565 PA Jason Altmire http://altmire.house.gov/ congressmanaltmire A000363 2541 327 Cannon House Office Building http://arcuri.house.gov/IMA/issue_subscribe.htm 24 202-225-1891 Michael 'd':4 'ny':5 '-24':6 'rep':1 'arcuri':3,8,10 'michael':2,7,9 M 412224 Arcuri Michael_Arcuri A. Rep. Michael Arcuri [D, NY-24] 1696 N00027890 8168 Democrat 202-225-3665 NY Michael Arcuri 3.85714285714286 http://arcuri.house.gov/index.shtml B000287 1958-01-26 2946 1119 Longworth House Office Building http://becerra.house.gov/HoR/CA31/Hidden+Content/Email+Signup+Form.htm 31 202-225-2202 Xavier 'd':4 'ca':5 '-31':6 'rep':1 'xavier':2,7,9 'becerra':3,8,10 M 400021 Becerra Xavier_Becerra Rep. Xavier Becerra [D, CA-31] 995 N00009774 6828 Democrat 202-225-6235 Roman Catholic CA Xavier Becerra 3.33333333333333 http://becerra.house.gov/HoR/CA31/home XavierBecerra B001231 1951-01-20 3446 405 Cannon House Office Building http://berkley.house.gov/contact/email.html 1 202-225-3119 Shelley 'd':4 '-1':6 'nv':5 'rep':1 'berkley':3,8,10 'shelley':2,7,9 F 400024 Berkley Shelley_Berkley Rep. Shelley Berkley [D, NV-1] 1716 N00009818 7555 Democrat 202-225-5965 Jewish NV Shelley Berkley 1.66666666666667 http://berkley.house.gov/ B000574 1948-08-16 4220 2267 Rayburn House Office Building http://blumenauer.house.gov/index.php?option=com_email_form&Itemid=206 3 202-225-8941 Earl 'd':4 '-3':6 'rep':1 'earl':2,7,9 'blumenau':3,8,10 M 400033 Blumenauer Earl_Blumenauer Rep. Earl Blumenauer [D, OR-3] 1872 N00007727 7209 Democrat 202-225-4811 OR Earl Blumenauer 3.92307692307692 http://blumenauer.house.gov/ B001258 1955-08-02 2412 Nancy 'boyda':2,4,6 'nanci':1,3,5 F 412210 Boyda Nancy_Boyda E. Nancy Boyda 1527 N00026434 5763 Democrat Nancy Boyda C001068 1949-05-24 5283 1004 Longworth House Office Building http://cohen.house.gov/index.php?option=com_email_form&Itemid=113 9 202-225-5663 Steve 'd':4 '-9':6 'tn':5 'rep':1 'cohen':3,8,10 'steve':2,7,9 M 412236 Cohen Stephen_Cohen Rep. Steve Cohen [D, TN-9] 2039 N00003225 9050 Democrat 202-225-3265 TN Steve Cohen 3.84615384615385 http://www.legislature.state.tn.us/senate/members/s30.htm RepCohen C001038 1962-03-16 2011 312 Cannon House Office Building https://forms.house.gov/crowley/contact.shtml 7 202-225-1909 Joseph 'd':4 '-7':6 'ny':5 'rep':1 'joseph':2,7,9 'crowley':3,8,10 M 400087 Crowley Joseph_Crowley Rep. Joseph Crowley [D, NY-7] 775 N00001127 6767 Democrat 202-225-3965 Roman Catholic NY Joe Joseph Crowley 0.142857142857143 http://crowley.house.gov/ D000598 1944-04-13 3466 1526 Longworth House Office Building http://www.house.gov/susandavis/contact.shtml 53 202-225-2948 Susan 'd':4 'ca':5 '-53':6 'rep':1 'davi':3,8,10 'susan':2,7,9 F 400097 Davis Susan_A._Davis A. Rep. Susan Davis [D, CA-53] 1062 N00009604 7375 Democrat 202-225-2040 Jewish CA Susan Davis 2.45454545454545 http://www.house.gov/susandavis/ D000216 1943-03-02 5449 2262 Rayburn House Office Building http://delauro.house.gov/contact_form_email.cfm 3 202-225-4890 Rosa 'd':4 '-3':6 'ct':5 'rep':1 'rosa':2,7,9 'delauro':3,8,10 F 400103 DeLauro Rosa_L._DeLauro L. Rep. Rosa DeLauro [D, CT-3] 2797 N00000615 11655 Democrat 202-225-3661 Roman Catholic CT Rosa DeLauro 0.866666666666667 http://www.house.gov/delauro/ D000399 1946-10-06 2790 201 Cannon House Office Building http://www.house.gov/doggett/doggett_ima/doggett_get_address.shtml 25 202-225-3073 Lloyd 'd':4 'tx':5 '-25':6 'rep':1 'lloyd':2,7,9 'doggett':3,8,10 M 400111 Doggett Lloyd_Doggett A. Rep. Lloyd Doggett [D, TX-25] 1240 N00006023 6822 Democrat 202-225-4865 Methodist TX Lloyd Doggett 3.35714285714286 http://www.house.gov/doggett/ doggett E000289 2493 513 Cannon House Office Building http://www.ellsworth.house.gov/index.php?option=com_content&task=view&id=325&Itemid= 8 202-225-3284 Brad 'd':4 '-8':6 'rep':1 'brad':2,7,9 'ellsworth':3,8,10 M 412206 Ellsworth Brad_Ellsworth Rep. Brad Ellsworth [D, IN-8] 1382 N00027575 6540 Democrat 202-225-4636 IN Brad Ellsworth 4.73333333333333 http://ellsworth.house.gov/ RepBradEllsworth E000287 1959-11-29 6712 5 Rahm 'd':4 '-5':6 'il':5 'rep':1 'rahm':2,7,9 'emanuel':3,8,10 M 400120 Emanuel Rahm_Emanuel Rep. Rahm Emanuel [D, IL-5] 2658 N00024813 7507 Democrat Jewish IL Rahm Emanuel 3.0 J000284 1949-09-10 753 Stephanie 'jone':2,4,6 'stephani':1,3,5 F 400208 Jones Stephanie_Tubbs_Jones Tubbs Stephanie Jones 118 N00003561 6637 Democrat Baptist Stephanie Jones K000188 1963-03-16 2158 1406 Longworth House Office Building http://www.house.gov/kind/contact.shtml 3 202-225-5739 Ronald 'd':4 '-3':6 'wi':5 'rep':1 'ron':9 'kind':3,8,11 'ronald':2,7,10 M 400218 Kind Ron_Kind James Rep. Ronald Kind [D, WI-3] 988 Ron N00004403 6240 Democrat 202-225-5506 Lutheran WI Ron Ronald Kind 4.4 http://www.house.gov/kind/ repronkind L000557 1948-07-22 3078 1005 Longworth House Office Building http://www.house.gov/writerep 1 202-225-1031 John 'd':4 '-1':6 'ct':5 'rep':1 'john':2,7,9 'larson':3,8,10 M 400233 Larson John_B._Larson B. Rep. John Larson [D, CT-1] 1399 N00000575 6812 Democrat 202-225-2265 CT John Larson 1.85714285714286 http://www.house.gov/larson/index.htm L000287 1940-02-21 6720 343 Cannon House Office Building http://www.house.gov/formjohnlewis/contact.html 5 202-225-0351 John 'd':4 '-5':6 'ga':5 'rep':1 'john':2,7,9 'lewi':3,8,10 M 400240 Lewis John_Lewis R. Rep. John Lewis [D, GA-5] 3268 N00002577 7629 Democrat 202-225-3801 Baptist GA John Lewis 4.3 http://johnlewis.house.gov/ RepJohnLewis L000565 1952-12-23 1176 1513 Longworth House Office Building http://loebsack.house.gov/contactform/ 2 202-226-0757 David 'd':4 '-2':6 'ia':5 'rep':1 'david':2,7,9 'loebsack':3,8,10 M 412209 Loebsack David_Loebsack Rep. David Loebsack [D, IA-2] 137 N00027741 6165 Democrat 202-225-6576 IA David Loebsack 3.66666666666667 http://loebsack.house.gov/ M000404 1936-12-28 2549 1035 Longworth House Office Building http://www.house.gov/mcdermott/contact.shtml 7 202-225-6197 James 'd':4 '-7':6 'wa':5 'jim':9 'rep':1 'jame':2,7,10 'mcdermott':3,8,11 M 400262 McDermott Jim_McDermott A. Rep. James McDermott [D, WA-7] 885 Jim N00009829 10353 Democrat 202-225-3106 Episcopalian WA Jim James McDermott 4.71428571428571 http://www.house.gov/mcdermott/ M001148 1966-09-06 3778 1039 Longworth House Office Building http://kendrickmeek.house.gov/contact1.shtml 17 202-226-0777 Kendrick 'd':4 'fl':5 '-17':6 'rep':1 'meek':3,8,10 'kendrick':2,7,9 M 400270 Meek Kendrick_B._Meek Brett Rep. Kendrick Meek [D, FL-17] 1796 N00025692 6511 Democrat 202-225-4506 Baptist FL Kendrick Meek 4.33333333333333 http://kendrickmeek.house.gov/ KendrickBMeek N000015 1949-02-14 1746 2208 Rayburn House Office Building http://www.house.gov/neal/write_neal.html 2 202-225-8112 Richard 'd':4 '-2':6 'ma':5 'rep':1 'neal':3,8,10 'richard':2,7,9 M 400291 Neal Richard_E._Neal E. Rep. Richard Neal [D, MA-2] 679 N00000153 6399 Democrat 202-225-5601 Roman Catholic MA Richard Neal 2.22222222222222 http://www.house.gov/neal/ P000422 1952-09-02 3128 1501 Longworth House Office Building http://www.house.gov/formpomeroy/zipauth.htm 0 202-226-0893 Earl 'd':4 '-0':6 'nd':5 'rep':1 'earl':2,7,9 'pomeroy':3,8,10 M 400323 Pomeroy Earl_Pomeroy Ralph Rep. Earl Pomeroy [D, ND-0] 2151 N00008113 7489 Democrat 202-225-2611 Presbyterian ND Earl Pomeroy 5.0 http://www.pomeroy.house.gov/ earlpomeroy S001170 3571 1508 Longworth House Office Building http://forms.house.gov/shea-porter/webform/issue_subscribe.htm 1 202-225-5822 Carol 'd':6 '-1':8 'nh':7 'rep':1 'shea':4,11,15 'carol':2,9,13 'porter':5,12,16 'shea-port':3,10,14 F 412219 Shea-Porter Carol_Shea-Porter Rep. Carol Shea-Porter [D, NH-1] 1805 N00028091 8261 Democrat 202-225-5456 NH Carol Shea-Porter 1.25 http://shea-porter.house.gov/ S000810 1931-11-11 2046 239 Cannon House Office Building http://www.house.gov/stark/contact/index.htm 13 202-226-3805 Fortney 'd':4 'ca':5 '-13':6 'rep':1 'pete':9 'stark':3,8,11 'fortney':2,7,10 M 400387 Stark Fortney_Pete_Stark H. Rep. Fortney Stark [D, CA-13] 618 Pete N00007397 6683 Democrat 202-225-5065 Unitarian CA Pete Fortney Stark 3.85714285714286 http://www.house.gov/stark/ repstark T000465 1946-04-26 1410 2229 Rayburn House Office Building http://tsongas.house.gov/?sectionid=11&sectiontree=3,11 5 202-226-0771 Niki 'd':4 '-5':6 'ma':5 'rep':1 'niki':2,7,9 'tsonga':3,8,10 F 412254 Tsongas S. Rep. Niki Tsongas [D, MA-5] 396 N00029026 2712 Democrat 202-225-3411 MA Niki Niki Tsongas 4.75 http://tsongas.house.gov/ V000128 1959-01-10 2070 1707 Longworth House Office Building http://vanhollen.house.gov/HoR/MD08/Contact+Information/Web+Contact/Contact+Form.htm 8 202-225-0375 Christopher 'd':5 '-8':7 'md':6 'rep':1 'van':3,9,13 'chris':11 'hollen':4,10,14 'christoph':2,8,12 M 400415 Van Hollen Chris_Van_Hollen Rep. Christopher Van Hollen [D, MD-8] 1034 Chris N00013820 7831 Democrat 202-225-5341 Episcopalian MD Chris Christopher Van Hollen 1.1 http://vanhollen.house.gov W000799 1964-04-06 1423 1529 Longworth House Office Building http://walz.house.gov/zip_auth.shtm 1 202-225-3433 Timothy 'd':4 '-1':6 'mn':5 'rep':1 'walz':3,8,10 'timothi':2,7,9 M 412214 Walz Timothy_Walz J. Rep. Timothy Walz [D, MN-1] 786 N00027467 5892 Democrat 202-225-2472 MN Tim Timothy Walz 4.0 http://walz.house.gov/ W000800 4342 1404 Longworth House Office Building http://www.house.gov/formwelch/issue_subscribe.htm 0 202-225-6790 Peter 'd':4 '-0':6 'vt':5 'rep':1 'peter':2,7,9 'welch':3,8,10 M 412239 Welch Peter_Welch Rep. Peter Welch [D, VT-0] 2461 N00000515 8147 Democrat 202-225-4115 VT Peter Welch 5.5 http://welch.house.gov/ signed 50787 1213675200 Tue Jun 17 00:00:00 -0500 2008 161057 Signed by President. enacted 50787 1213675200 Tue Jun 17 00:00:00 -0500 2008 161450 Became Public Law No: 110-245. topresident 50787 1212724800 Fri Jun 06 00:00:00 -0500 2008 159412 Presented to President. vote 50787 1211428800 Thu May 22 00:00:00 -0500 2008 by Unanimous Consent 157889 pass Passed Senate without amendment by Unanimous Consent. vote2 s action 50787 1211428800 Thu May 22 00:00:00 -0500 2008 157890 Message on Senate action sent to the House. topresident 50787 1211428800 Thu May 22 00:00:00 -0500 2008 157891 Cleared for White House. action 50787 1211342400 Wed May 21 00:00:00 -0500 2008 157888 Received in the Senate, read twice. action 50787 1211341440 Tue May 20 12:44:00 -0500 2008 157886 Considered as unfinished business. vote 50787 1211299860 Tue May 20 13:11:00 -0500 2008 roll 157887 pass 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). vote h action 50787 1211291640 Tue May 20 10:54:00 -0500 2008 157885 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. action 50787 1211291520 Tue May 20 10:52:00 -0500 2008 157884 DEBATE - The House continued with debate on H.R. 6081. action 50787 1211289540 Tue May 20 10:19:00 -0500 2008 157883 DEBATE - The House proceeded with forty minutes of debate on H.R. 6081. action 50787 1211289540 Tue May 20 10:19:00 -0500 2008 157882 Considered under suspension of the rules. action 50787 1211289540 Tue May 20 10:19:00 -0500 2008 157881 Mr. Rangel moved to suspend the rules and pass the bill, as amended. introduced 50787 1210910400 Fri May 16 00:00:00 -0500 2008 157879 action 50787 1210910400 Fri May 16 00:00:00 -0500 2008 157880 Referred to the House Committee on Ways and Means. 30 403 50787 Tue May 20 12:11:00 -0500 2008 true 4701 0 331 54 0 On Motion to Suspend the Rules and Pass, as Amended: H R 6081 Heroes Earnings Assistance and Relief Tax Act true 2/3 Passed On Motion to Suspend the Rules and Pass, as Amended Tue May 20 18:32:02 -0500 2008 house