I 
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 pro-
gram of the Department of Defense. 
Be it enacted by the Senate and House of Representa-
tives 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’’. 
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SEC. 2. CREDIT FOR CARE PACKAGES FOR MEMBERS OF 
ARMED FORCES IN A COMBAT ZONE. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter 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 pur-
poses 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 sec-
tion 112(c)(2)) through an organization— 
‘‘(1) described in section 501(c)(3) and exempt 
from tax under section 501(a), 
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‘‘(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 Sec-
retary 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 tax-
payer 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 informa-
tion 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 relat-
ing 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. 
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SEC. 3. CREDIT FOR VOLUNTEER SERVICE TO MILITARY 
FAMILIES 
THROUGH 
AMERICA 
SUPPORTS 
YOU PROGRAM. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter 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 sec-
tion 25E the following new section: 
‘‘SEC. 25F. VOLUNTEER SERVICE TO MILITARY FAMILIES 
THROUGH AMERICA SUPPORTS YOU PRO-
GRAM. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, 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 re-
spect 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 sub-
sections (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 sec-
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tion 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 sub-
section (a)— 
‘‘(1) IN GENERAL.—The term ‘qualified service’ 
means service meeting the requirements of para-
graph (2) which is provided through an organiza-
tion— 
‘‘(A) described in section 501(c)(3) and ex-
empt 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 help-
ing military families. 
‘‘(3) CERTIFICATION
REQUIREMENT.—Service 
shall not be taken into account under this section 
unless the organization through which such service 
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is performed certifies the date of such service and 
that such service meets the requirements of para-
graph (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 pre-
ceding taxable year. 
‘‘(2) MINIMUM WAGE.—For purposes of para-
graph (1), the term ‘minimum wage’ means the min-
imum 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 
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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. 
Æ 
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