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. 
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 2008’’. 
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 
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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), 
‘‘(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.— 
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‘‘(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, 2007. 
Æ 
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