SEC. 108. DISCLOSURE OF RETURN INFORMATION RELAT-
ING TO VETERANS PROGRAMS MADE PERMA-
NENT. 
(a) IN GENERAL.—Subparagraph (D) of section 
6103(l)(7) (relating to disclosure of return information to 
Federal, State, and local agencies administering certain 
programs under the Social Security Act, the Food Stamp 
Act of 1977, or title 38, United States Code or certain 
housing assistance programs) is amended by striking the 
last sentence. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to requests made after September 
30, 2008. 
SEC. 109. CONTRIBUTIONS OF MILITARY DEATH GRATU-
ITIES TO ROTH IRAS AND EDUCATION SAV-
INGS ACCOUNTS. 
(a) PROVISION IN EFFECT BEFORE PENSION PRO-
TECTION ACT.—Subsection (e) of section 408A (relating 
to qualified rollover contribution), as in effect before the 
amendments made by section 824 of the Pension Protec-
tion Act of 2006, is amended to read as follows: 
‘‘(e) QUALIFIED ROLLOVER CONTRIBUTION.—For 
purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified rollover 
contribution’ means a rollover contribution to a Roth 
IRA from another such account, or from an indi-
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vidual retirement plan, but only if such rollover con-
tribution 
meets 
the 
requirements 
of 
section 
408(d)(3). Such term includes a rollover contribu-
tion described in section 402A(c)(3)(A). For pur-
poses of section 408(d)(3)(B), there shall be dis-
regarded any qualified rollover contribution from an 
individual retirement plan (other than a Roth IRA) 
to a Roth IRA. 
‘‘(2) MILITARY DEATH GRATUITY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
rollover contribution’ includes a contribution to 
a Roth IRA maintained for the benefit of an in-
dividual made before the end of the 1-year pe-
riod beginning on the date on which such indi-
vidual receives an amount under section 1477 
of title 10, United States Code, or section 1967 
of title 38 of such Code, with respect to a per-
son, to the extent that such contribution does 
not exceed— 
‘‘(i) the sum of the amounts received 
during such period by such individual 
under such sections with respect to such 
person, reduced by 
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‘‘(ii) the amounts so received which 
were contributed to a Coverdell education 
savings account under section 530(d)(9). 
‘‘(B) ANNUAL
LIMIT
ON
NUMBER
OF 
ROLLOVERS
NOT
TO
APPLY.—Section 
408(d)(3)(B) shall not apply with respect to 
amounts treated as a rollover by subparagraph 
(A). 
‘‘(C) APPLICATION OF SECTION 72.—For 
purposes of applying section 72 in the case of 
a distribution which is not a qualified distribu-
tion, the amount treated as a rollover by reason 
of subparagraph (A) shall be treated as invest-
ment in the contract.’’. 
(b) PROVISION IN EFFECT AFTER PENSION PROTEC-
TION ACT.—Subsection (e) of section 408A, as in effect 
after the amendments made by section 824 of the Pension 
Protection Act of 2006, is amended to read as follows: 
‘‘(e) QUALIFIED ROLLOVER CONTRIBUTION.—For 
purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified rollover 
contribution’ means a rollover contribution— 
‘‘(A) to a Roth IRA from another such ac-
count, 
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‘‘(B) from an eligible retirement plan, but 
only if— 
‘‘(i) in the case of an individual retire-
ment plan, such rollover contribution meets 
the requirements of section 408(d)(3), and 
‘‘(ii) in the case of any eligible retire-
ment 
plan 
(as 
defined 
in 
section 
402(c)(8)(B) other than clauses (i) and (ii) 
thereof), such rollover contribution meets 
the 
requirements 
of 
section 
402(c), 
403(b)(8), or 457(e)(16), as applicable. 
For purposes of section 408(d)(3)(B), there 
shall be disregarded any qualified rollover con-
tribution from an individual retirement plan 
(other than a Roth IRA) to a Roth IRA. 
‘‘(2) MILITARY DEATH GRATUITY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
rollover contribution’ includes a contribution to 
a Roth IRA maintained for the benefit of an in-
dividual made before the end of the 1-year pe-
riod beginning on the date on which such indi-
vidual receives an amount under section 1477 
of title 10, United States Code, or section 1967 
of title 38 of such Code, with respect to a per-
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son, to the extent that such contribution does 
not exceed— 
‘‘(i) the sum of the amounts received 
during such period by such individual 
under such sections with respect to such 
person, reduced by 
‘‘(ii) the amounts so received which 
were contributed to a Coverdell education 
savings account under section 530(d)(9). 
‘‘(B) ANNUAL
LIMIT
ON
NUMBER
OF 
ROLLOVERS
NOT
TO
APPLY.—Section 
408(d)(3)(B) shall not apply with respect to 
amounts treated as a rollover by the subpara-
graph (A). 
‘‘(C) APPLICATION OF SECTION 72.—For 
purposes of applying section 72 in the case of 
a distribution which is not a qualified distribu-
tion, the amount treated as a rollover by reason 
of subparagraph (A) shall be treated as invest-
ment in the contract.’’. 
(c) EDUCATION SAVINGS ACCOUNTS.—Subsection 
(d) of section 530 is amended by adding at the end the 
following new paragraph: 
‘‘(9) MILITARY DEATH GRATUITY.— 
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‘‘(A) IN GENERAL.—For purposes of this 
section, the term ‘rollover contribution’ includes 
a contribution to a Coverdell education savings 
account made before the end of the 1-year pe-
riod beginning on the date on which the con-
tributor receives an amount under section 1477 
of title 10, United States Code, or section 1967 
of title 38 of such Code, with respect to a per-
son, to the extent that such contribution does 
not exceed— 
‘‘(i) the sum of the amounts received 
during such period by such contributor 
under such sections with respect to such 
person, reduced by 
‘‘(ii) the amounts so received which 
were contributed to a Roth IRA under sec-
tion 408A(e)(2) or to another Coverdell 
education savings account. 
‘‘(B) ANNUAL
LIMIT
ON
NUMBER
OF 
ROLLOVERS NOT TO APPLY.—The last sentence 
of paragraph (5) shall not apply with respect to 
amounts treated as a rollover by the subpara-
graph (A). 
‘‘(C) APPLICATION OF SECTION 72.—For 
purposes of applying section 72 in the case of 
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a distribution which is includible in gross in-
come under paragraph (1), the amount treated 
as a rollover by reason of subparagraph (A) 
shall be treated as investment in the contract.’’. 
(d) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided by para-
graphs (2) and (3), the amendments made by this 
section shall apply with respect to deaths from inju-
ries occurring on or after the date of the enactment 
of this Act. 
(2) APPLICATION OF AMENDMENTS TO DEATHS 
FROM INJURIES OCCURRING ON OR AFTER OCTOBER 
7, 2001, AND
BEFORE
ENACTMENT.—The amend-
ments made by this section shall apply to any con-
tribution made pursuant to section 408A(e)(2) or 
530(d)(5) of the Internal Revenue Code of 1986, as 
amended by this Act, with respect to amounts re-
ceived under section 1477 of title 10, United States 
Code, or under section 1967 of title 38 of such 
Code, for deaths from injuries occurring on or after 
October 7, 2001, and before the date of the enact-
ment of this Act if such contribution is made not 
later than 1 year after the date of the enactment of 
this Act. 
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(3) PENSION PROTECTION ACT CHANGES.—Sec-
tion 408A(e)(1) of the Internal Revenue Code of 
1986 (as in effect after the amendments made by 
subsection (b)) shall apply to taxable years begin-
ning after December 31, 2007. 
SEC. 110. SUSPENSION OF 5-YEAR PERIOD DURING SERV-
ICE WITH THE PEACE CORPS. 
(a) IN GENERAL.—Subsection (d) of section 121 (re-
lating to special rules) is amended by adding at the end 
the following new paragraph: 
‘‘(12) PEACE CORPS.— 
‘‘(A) IN GENERAL.—At the election of an 
individual with respect to a property, the run-
ning of the 5-year period described in sub-
sections (a) and (c)(1)(B) and paragraph (7) of 
this subsection with respect to such property 
shall be suspended during any period that such 
individual or such individual’s spouse is serving 
outside the United States— 
‘‘(i) on qualified official extended duty 
(as defined in paragraph (9)(C)) as an em-
ployee of the Peace Corps, or 
‘‘(ii) as an enrolled volunteer or volun-
teer leader under section 5 or 6 (as the 
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case may be) of the Peace Corps Act (22 
U.S.C. 2504, 2505). 
‘‘(B) APPLICABLE RULES.—For purposes 
of subparagraph (A), rules similar to the rules 
of subparagraphs (B) and (D) shall apply.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2007. 
TITLE 
II—IMPROVEMENTS 
IN 
SUPPLEMENTAL 
SECURITY 
INCOME 
SEC. 201. TREATMENT OF UNIFORMED SERVICE CASH RE-
MUNERATION AS EARNED INCOME. 
(a) IN GENERAL.—Section 1612(a)(1)(A) of the So-
cial Security Act (42 U.S.C. 1382a(a)(1)(A)) is amended 
by inserting ‘‘(and, in the case of cash remuneration paid 
for service as a member of a uniformed service (other than 
payments described in paragraph (2)(H) of this subsection 
or subsection (b)(20)), without regard to the limitations 
contained in section 209(d))’’ before the semicolon. 
(b) CERTAIN HOUSING PAYMENTS TREATED AS IN- 
KIND SUPPORT AND MAINTENANCE.—Section 1612(a)(2) 
of such Act (42 U.S.C. 1382a(a)(2)) is amended— 
(1) by striking ‘‘and’’ at the end of subpara-
graph (F); 
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(2) by striking the period at the end of sub-
paragraph (G) and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(H) payments to or on behalf of a mem-
ber of a uniformed service for housing of the 
member (and his or her dependents, if any) on 
a facility of a uniformed service, including pay-
ments provided under section 403 of title 37, 
United States Code, for housing that is ac-
quired or constructed under subchapter IV of 
chapter 169 of title 10 of such Code, or any re-
lated provision of law, and any such payments 
shall be treated as support and maintenance in 
kind subject to subparagraph (A) of this para-
graph.’’. 
SEC. 202. STATE ANNUITIES FOR BLIND VETERANS TO BE 
DISREGARDED 
IN 
DETERMINING 
SUPPLE-
MENTAL SECURITY INCOME BENEFITS. 
(a) INCOME DISREGARD.—Section 1612(b) of the So-
cial Security Act (42 U.S.C. 1382a(b)) is amended— 
(1) by striking ‘‘and’’ at the end of paragraph 
(22); 
(2) by striking the period at the end of para-
graph (23) and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
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‘‘(24) any annuity paid by a State to the indi-
vidual (or such spouse) on the basis of the individ-
ual’s being a veteran (as defined in section 101 of 
title 38, United States Code) and blind.’’. 
(b) RESOURCE DISREGARD.—Section 1613(a) of 
such Act (42 U.S.C. 1382b(a)) is amended— 
(1) by striking ‘‘and’’ at the end of paragraph 
(14); 
(2) by striking the period at the end of para-
graph (15) and inserting ‘‘; and’’; and 
(3) by inserting after paragraph (15) the fol-
lowing: 
‘‘(16) for the month of receipt and every month 
thereafter, any annuity paid by a State to the indi-
vidual (or such spouse) on the basis of the individ-
ual’s being a veteran (as defined in section 101 of 
title 38, United States Code) and blind.’’. 
SEC. 203. EXCLUSION OF AMERICORPS BENEFITS FOR PUR-
POSES OF DETERMINING SUPPLEMENTAL SE-
CURITY INCOME ELIGIBILITY AND BENEFIT 
AMOUNTS. 
Section 1612(b) of the Social Security Act (42 U.S.C. 
1382a(b)), as amended by section 202(a) of this Act, is 
amended— 
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(1) in paragraph (23), by striking ‘‘and’’ at the 
end; 
(2) in paragraph (24), by striking the period 
and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(25) any benefit (whether cash or in-kind) 
conferred upon (or paid on behalf of) a
participant 
in an AmeriCorps position approved by the Corpora-
tion for
National and Community Service under 
section 123 of the National and Community Service 
Act of 1990 (42 U.S.C. 12573).’’. 
SEC. 204. EFFECTIVE DATE. 
The amendments made by this title shall be effective 
with respect to benefits payable for months beginning 
after 60 days after the date of the enactment of this Act. 
Æ 
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