I 

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. 

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. CREDIT FOR CARE PACKAGES FOR MEMBERS OF 

7 ARMED FORCES IN A COMBAT ZONE. 

8 (a) IN GENERAL.—Subpart A of part IV of sub9 chapter B of chapter I of the Internal Revenue Code of 

10 1986 (relating to nonrefundable personal credits) is 


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1 amended by inserting after section 25D the following new 

2 section: 

3 ‘‘SEC. 25E. 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 credit against the tax imposed 

7 by this chapter for the taxable year an amount equal to 

8 the qualified care package amount. 

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

10 under subsection (a) for the taxable year shall not exceed 

11 $500. 

12 ‘‘(c) QUALIFIED CARE PACKAGE AMOUNT.—For pur13 poses of subsection (a), the term ‘qualified care package 

14 amount’ means the amount paid or incurred to provide 

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

16 United States serving in a combat zone (as defined in sec17 tion 112(c)(2)) through an organization— 

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

19 from tax under section 501(a), 

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

21 supporting members of the Armed Forces of the 

22 United States, and 

23 ‘‘(3) listed on a website maintained by the Sec24 retary of Defense. 

25 ‘‘(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) CLERICAL AMENDMENTS.—The table of sections 

15 for such part is amended by inserting after the item relat16 ing to section 25D the following new item: 

‘‘Sec. 25E. Care packages for members of Armed Forces in a combat zone.’’. 

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

18 this section shall apply to taxable years beginning after 

19 December 31, 2007. 

Æ 


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