Homefront Heroes Tax Relief Act of 2008

Homefront Heroes Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow a tax credit for up to $500 of amounts paid to provide care packages to members of the Armed Forces serving in a combat zone.

[Congressional Bills 110th Congress]
[From the U.S. Government Printing Office]
[H.R. 5798 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 5798

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 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 credit 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. CREDIT FOR CARE PACKAGES FOR MEMBERS OF ARMED FORCES IN A 
              COMBAT ZONE.

    (a) In General.--Subpart A of part IV of subchapter B of chapter I 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25D the 
following new section:

``SEC. 25E. 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 credit against the tax imposed by this chapter for the 
taxable year an amount equal to the qualified care package amount.
    ``(b) Limitation.--The amount allowed as a credit 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) Clerical Amendments.--The table of sections for such part is 
amended by inserting after the item relating to section 25D the 
following new item:

``Sec. 25E. Care packages for members of Armed Forces in a combat 
                            zone.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2007.
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