I 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Homefront Heroes Tax 

5 Relief Act of 2008’’. 

6 SEC. 2. DEDUCTION FOR CARE PACKAGES FOR MEMBERS 

7 OF ARMED FORCES IN A COMBAT ZONE. 

8 (a) IN GENERAL.—Part VII of subchapter B of chap9 ter I of the Internal Revenue Code of 1986 (relating to 

10 additional itemized deductions for individuals) is amended 


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1 by redesignating section 224 as section 225, and by insert2 ing after section 223 the following new section: 

3 ‘‘SEC. 224. CARE PACKAGES FOR MEMBERS OF ARMED 

4 FORCES IN A COMBAT ZONE. 

5 ‘‘(a) IN GENERAL.—In the case of an individual, 

6 there shall be allowed as a deduction for the taxable year 

7 an amount equal to the qualified care package amount. 

8 ‘‘(b) LIMITATION.—The amount allowed as a deduc9 tion under subsection (a) for the taxable year shall not 

10 exceed $500. 

11 ‘‘(c) QUALIFIED CARE PACKAGE AMOUNT.—For pur12 poses of subsection (a), the term ‘qualified care package 

13 amount’ means the amount paid or incurred to provide 

14 a care package for a member of the Armed Forces of the 

15 United States serving in a combat zone (as defined in sec16 tion 112(c)(2)) through an organization— 

17 ‘‘(1) described in section 501(c)(3) and exempt 

18 from tax under section 501(a), 

19 ‘‘(2) organized for a purpose which includes 

20 supporting members of the Armed Forces of the 

21 United States, and 

22 ‘‘(3) listed on a website maintained by the Sec23 retary of Defense. 

24 ‘‘(d) SPECIAL RULES.— 


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1 ‘‘(1) RELATED PERSONS.—No amount shall be 

2 taken into account under subsection (a) for a care 

3 package provided for a related person. For purposes 

4 of the preceding sentence, the term ‘related person’ 

5 means a person who bears a relationship to the tax6 payer which would result in a disallowance of losses 

7 under section 267 or 707(b). 

8 ‘‘(2) RECEIPTS.—No amount shall be taken 

9 into account under subsection (a) with respect to 

10 which the taxpayer has not submitted such informa11 tion as the Secretary determines necessary, including 

12 information relating to receipts for contents and 

13 shipping of care packages.’’. 

14 (b) DEDUCTION ALLOWED WHETHER OR NOT TAX15 PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 

16 of section 62 of such Code (defining adjusted gross in17 come) is amended by inserting before the last sentence the 

18 following new paragraph: 

19 ‘‘(22) CARE PACKAGES FOR MEMBERS OF

20 ARMED FORCES IN A COMBAT ZONE.—The deduction 

21 allowed by section 224.’’. 

22 (c) CLERICAL AMENDMENTS.—The table of sections 

23 for part VII of subchapter B of chapter 1 of such Code 

24 is amended by striking the item relating to section 224 

25 and inserting the following: 


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‘‘Sec. 224. Care packages for members of Armed Forces in a combat zone. 

‘‘Sec. 225. Cross reference.’’. 

1 (d) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2007. 

Æ 


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