I 

110TH CONGRESS 

2D SESSION H. R. 5785 

To amend the Internal Revenue Code of 1986 to provide 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 

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 provide 

a credit for providing volunteer service to military families through the America Supports You program of the 

Department of Defense. 

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 

5 Helping Frontline Families Tax Relief Act of 2008’’. 


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1 SEC. 2. CREDIT FOR VOLUNTEER SERVICE TO MILITARY 

2 FAMILIES THROUGH AMERICA SUPPORTS 

3 YOU PROGRAM. 

4 (a) IN GENERAL.—Subpart A of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of 

6 1986 (relating to nonrefundable personal credits) is 

7 amended by inserting after section 25D the following new 

8 section: 

9 ‘‘SEC. 25E. VOLUNTEER SERVICE TO MILITARY FAMILIES 

10 THROUGH AMERICA SUPPORTS YOU PRO11 GRAM. 

12 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in13 dividual, there shall be allowed as a credit against the tax 

14 imposed by this chapter for the taxable year an amount 

15 equal to the sum of the qualified service amounts with re16 spect to qualified service performed during the taxable 

17 year by the taxpayer, his spouse, and his dependents (as 

18 defined in section 152, determined without regard to sub19 sections (b)(1), (b)(2), and (d)(1)(B) thereof). 

20 ‘‘(b) LIMITATION.—The amount allowed as a credit 

21 under subsection (a) for a taxable year shall not exceed 

22 $500. 

23 ‘‘(c) QUALIFIED SERVICE AMOUNT.—For purposes 

24 of subsection (a), the term ‘qualified service amount’ 

25 means, with respect to an hour (or portion thereof) of 

26 qualified service, the minimum wage required under secVerDate Aug 31 2005 05:37 Apr 15, 2008 Jkt 069200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5785.IH H5785

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1 tion 6(a) of the Fair Labor Standards Act of 1938 (29 

2 U.S.C. 206(a)) as in effect on the date of such service. 

3 ‘‘(d) QUALIFIED SERVICE.—For purposes of sub4 section (a)— 

5 ‘‘(1) IN GENERAL.—The term ‘qualified service’ 

6 means service meeting the requirements of para7 graph (2) which is provided through an organiza8 tion— 

9 ‘‘(A) described in section 501(c)(3) and ex10 empt from tax under section 501(a), and 

11 ‘‘(B) which is approved by the Secretary of 

12 Defense to participate in the America Supports 

13 You program of the Department of Defense. 

14 ‘‘(2) SERVICE REQUIREMENTS.—Service meets 

15 the requirements of this paragraph if the service— 

16 ‘‘(A) is provided on a volunteer basis, 

17 ‘‘(B) is for not less than 10 hours per 

18 week in not less than 4 weeks of the taxable 

19 year, and 

20 ‘‘(C) is directly involved with the mission 

21 of the America Supports You program of help22 ing military families. 

23 ‘‘(3) CERTIFICATION REQUIREMENT.—Service 

24 shall not be taken into account under this section 

25 unless the organization through which such service 


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1 is performed certifies the date of such service and 

2 that such service meets the requirements of para3 graph (2). 

4 ‘‘(e) INFLATION ADJUSTMENT.— 

5 ‘‘(1) IN GENERAL.—In the case of any taxable 

6 year beginning in a calendar year after 2008, the 

7 $500 amount in subsection (b) shall be increased by 

8 such amount multiplied by the percentage change (if 

9 any) from the minimum wage on January 1, 2008, 

10 to the minimum wage on the last day of the pre11 ceding taxable year. 

12 ‘‘(2) MINIMUM WAGE.—For purposes of para13 graph (1), the term ‘minimum wage’ means the min14 imum wage required under section 6(a) of the Fair 

15 Labor Standards Act of 1938 (29 U.S.C. 206(a)). 

16 ‘‘(3) ROUNDING.—If any amount as adjusted 

17 under paragraph (1) is not a multiple of $10, such 

18 amount shall be rounded to the nearest multiple of 

19 $10. 

20 ‘‘(f) REGULATIONS.—The Secretary shall prescribe 

21 such regulations as may be necessary or appropriate to 

22 carry out this section.’’. 

23 (b) CLERICAL AMENDMENT.—The table of sections 

24 for subpart A of part IV of subchapter A of chapter 1 


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1 of such Code is amended by inserting after the items relat2 ing to section 25D the following new item: 

‘‘Sec. 25E. Volunteer service to military families through America Supports 

You program.’’. 

3 (c) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to service performed in taxable 

5 years beginning after December 31, 2007. 

Æ 


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