Homefront Heroes Tax Relief Act of 2008

Homefront Heroes Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize a deduction from gross income of up to $500 for amounts paid to provide care packages for members of the Armed Forces serving in a combat zone.

[Congressional Bills 110th Congress]
[From the U.S. Government Printing Office]
[H.R. 5786 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 5786

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
          care packages provided for soldiers in combat zones.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 14, 2008

   Mr. Hill introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to allow a deduction for 
          care packages provided for soldiers in combat zones.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Homefront Heroes Tax Relief Act of 
2008''.

SEC. 2. DEDUCTION FOR CARE PACKAGES FOR MEMBERS OF ARMED FORCES IN A 
              COMBAT ZONE.

    (a) In General.--Part VII of subchapter B of chapter I of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225, and by inserting after section 223 the following new 
section:

``SEC. 224. CARE PACKAGES FOR MEMBERS OF ARMED FORCES IN A COMBAT ZONE.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a deduction for the taxable year an amount equal to the 
qualified care package amount.
    ``(b) Limitation.--The amount allowed as a deduction under 
subsection (a) for the taxable year shall not exceed $500.
    ``(c) Qualified Care Package Amount.--For purposes of subsection 
(a), the term `qualified care package amount' means the amount paid or 
incurred to provide a care package for a member of the Armed Forces of 
the United States serving in a combat zone (as defined in section 
112(c)(2)) through an organization--
            ``(1) described in section 501(c)(3) and exempt from tax 
        under section 501(a),
            ``(2) organized for a purpose which includes supporting 
        members of the Armed Forces of the United States, and
            ``(3) listed on a website maintained by the Secretary of 
        Defense.
    ``(d) Special Rules.--
            ``(1) Related persons.--No amount shall be taken into 
        account under subsection (a) for a care package provided for a 
        related person. For purposes of the preceding sentence, the 
        term `related person' means a person who bears a relationship 
        to the taxpayer which would result in a disallowance of losses 
        under section 267 or 707(b).
            ``(2) Receipts.--No amount shall be taken into account 
        under subsection (a) with respect to which the taxpayer has not 
        submitted such information as the Secretary determines 
        necessary, including information relating to receipts for 
        contents and shipping of care packages.''.
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code (defining 
adjusted gross income) is amended by inserting before the last sentence 
the following new paragraph:
            ``(22) Care packages for members of armed forces in a 
        combat zone.--The deduction allowed by section 224.''.
    (c) Clerical Amendments.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the item 
relating to section 224 and inserting the following:

``Sec. 224. Care packages for members of Armed Forces in a combat zone.
``Sec. 225. Cross reference.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.
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