Homefront Heroes Tax Relief Act of 2009 - Amends the Internal Revenue Code to allow tax credits for: (1) sending care packages to members of the Armed Forces serving in a combat zone; and (2) providing volunteer service to military families through the America Supports You program of the Department of Defense (DOD).
[Congressional Bills 111th Congress]
[From the U.S. Government Printing Office]
[H.R. 1090 Introduced in House (IH)]
111th CONGRESS
1st Session
H. R. 1090
To amend the Internal Revenue Code of 1986 to allow a credit for care
packages provided for soldiers in combat zones and a credit for
providing volunteer service to military families through the America
Supports You program of the Department of Defense.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 13, 2009
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 and a credit for
providing volunteer service to military families through the America
Supports You program of the Department of Defense.
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
2009''.
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, 2008.
SEC. 3. CREDIT FOR VOLUNTEER SERVICE TO MILITARY FAMILIES THROUGH
AMERICA SUPPORTS YOU PROGRAM.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to nonrefundable
personal credits), as amended by section 2, is amended by inserting
after section 25E the following new section:
``SEC. 25F. VOLUNTEER SERVICE TO MILITARY FAMILIES THROUGH AMERICA
SUPPORTS YOU PROGRAM.
``(a) Allowance of Credit.--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 sum of the qualified
service amounts with respect to qualified service performed during the
taxable year by the taxpayer, his spouse, and his dependents (as
defined in section 152, determined without regard to subsections
(b)(1), (b)(2), and (d)(1)(B) thereof).
``(b) Limitation.--The amount allowed as a credit under subsection
(a) for a taxable year shall not exceed $500.
``(c) Qualified Service Amount.--For purposes of subsection (a),
the term `qualified service amount' means, with respect to an hour (or
portion thereof) of qualified service, the minimum wage required under
section 6(a) of the Fair Labor Standards Act of 1938 (29 U.S.C. 206(a))
as in effect on the date of such service.
``(d) Qualified Service.--For purposes of subsection (a)--
``(1) In general.--The term `qualified service' means
service meeting the requirements of paragraph (2) which is
provided through an organization--
``(A) described in section 501(c)(3) and exempt
from tax under section 501(a), and
``(B) which is approved by the Secretary of Defense
to participate in the America Supports You program of
the Department of Defense.
``(2) Service requirements.--Service meets the requirements
of this paragraph if the service--
``(A) is provided on a volunteer basis,
``(B) is for not less than 10 hours per week in not
less than 4 weeks of the taxable year, and
``(C) is directly involved with the mission of the
America Supports You program of helping military
families.
``(3) Certification requirement.--Service shall not be
taken into account under this section unless the organization
through which such service is performed certifies the date of
such service and that such service meets the requirements of
paragraph (2).
``(e) Inflation Adjustment.--
``(1) In general.--In the case of any taxable year
beginning in a calendar year after 2009, the $500 amount in
subsection (b) shall be increased by such amount multiplied by
the percentage change (if any) from the minimum wage on January
1, 2009, to the minimum wage on the last day of the preceding
taxable year.
``(2) Minimum wage.--For purposes of paragraph (1), the
term `minimum wage' means the minimum wage required under
section 6(a) of the Fair Labor Standards Act of 1938 (29 U.S.C.
206(a)).
``(3) Rounding.--If any amount as adjusted under paragraph
(1) is not a multiple of $10, such amount shall be rounded to
the nearest multiple of $10.
``(f) Regulations.--The Secretary shall prescribe such regulations
as may be necessary or appropriate to carry out this section.''.
(b) Clerical Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of such Code, as so amended, is
amended by inserting after the item relating to section 25E the
following new item:
``Sec. 25F. Volunteer service to military families through America
Supports You program.''.
(c) Effective Date.--The amendments made by this section shall
apply to service performed in taxable years beginning after December
31, 2008.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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