3.0.0 1593 2023-01-12T17:52:49Z 2023-01-12T17:52:49Z Senate S S 2007-06-12 110 ssfi00 Finance Committee Senate Standing Referred to 2007-06-12T20:33:38Z 2007-06-12 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7548-7553) IntroReferral 2007-06-12 Sponsor introductory remarks on measure. (CR S7548) IntroReferral B00100 9 Library of Congress 2007-06-12 Introduced in Senate IntroReferral 10000 9 Library of Congress B000243 Sen. Baucus, Max [D-MT] MAX BAUCUS D MT SIEBEN N G000386 Sen. Grassley, Chuck [R-IA] Charles Grassley R IA E. 2007-06-12 True R000361 Sen. Rockefeller, John D., IV [D-WV] JAY ROCKEFELLER D WV 2007-06-12 True C000705 Sen. Conrad, Kent [D-ND] KENT CONRAD D ND 2007-06-12 True B000468 Sen. Bingaman, Jeff [D-NM] JESSE BINGAMAN D NM FRANCIS 2007-06-12 True S000663 Sen. Snowe, Olympia J. [R-ME] Olympia Snowe R ME J. 2007-06-12 True K000148 Sen. Kerry, John F. [D-MA] JOHN KERRY D MA FORBES 2007-06-12 True L000035 Sen. Lincoln, Blanche L. [D-AR] BLANCHE LINCOLN D AR LAMBERT 2007-06-12 True S001142 Sen. Smith, Gordon H. [R-OR] GORDON SMITH R OR H. 2007-06-12 True S000148 Sen. Schumer, Charles E. [D-NY] Charles Schumer D NY E. 2007-06-12 True S000770 Sen. Stabenow, Debbie [D-MI] Debbie Stabenow D MI 2007-06-12 True C000127 Sen. Cantwell, Maria [D-WA] Maria Cantwell D WA 2007-06-12 True R000307 Sen. Roberts, Pat [R-KS] PAT ROBERTS R KS 2007-06-12 True S001163 Sen. Salazar, Ken [D-CO] Ken Salazar D CO 2007-06-12 True W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2007-06-13 False L000447 Sen. Lott, Trent [R-MS] CHESTER LOTT R MS TRENT 2007-06-13 False C000880 Sen. Crapo, Mike [R-ID] Mike Crapo R ID 2007-06-13 False R000146 Sen. Reid, Harry [D-NV] HARRY REID D NV M. 2007-06-13 False D000432 Sen. Dorgan, Byron L. [D-ND] BYRON DORGAN D ND LESLIE 2007-06-14 False N000180 Sen. Nelson, Ben [D-NE] E. Nelson D NE Benjamin 2007-06-19 False 2007-06-20 O000167 Sen. Obama, Barack [D-IL] Barack Obama D IL 2007-06-19 False D000407 Sen. Domenici, Pete V. [R-NM] PETE DOMENICI R NM VICHI 2007-06-19 False K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2007-06-20 False M000639 Sen. Menendez, Robert [D-NJ] Robert Menendez D NJ 2007-06-20 False D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2007-06-20 False N000032 Sen. Nelson, Bill [D-FL] CLARENCE NELSON D FL WILLIAM 2007-06-20 False W000154 Sen. Warner, John [R-VA] JOHN WARNER R VA WILLIAM 2007-06-25 False J000177 Sen. Johnson, Tim [D-SD] TIM JOHNSON D SD 2007-06-26 False T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT 2007-06-29 False S001141 Sen. Sessions, Jeff [R-AL] Jeff Sessions R AL 2007-07-17 False B001233 Sen. Bayh, Evan [D-IN] EVAN BAYH D IN 2007-12-19 False Taxation Armed Forces and National Security Bonds Capital gains tax Citizenship Commerce Disability evaluation Disabled Earned income tax credit Expatriation Families Finance and Financial Sector Gifts Housing and Community Development Housing finance Immigration Income tax Individual retirement accounts Intelligence officers Iraq compilation Labor and Employment Military dependents Military pay Military personnel Mortgages Retirement income Small business Social Welfare Survivors' benefits Tax credits Tax deferral Tax exclusion Tax exemption Tax liens Tax penalties Tax refunds Tax returns Veterans' benefits Veterans' disability compensation Visas Wages Taxation

00 2007-06-12 Introduced in Senate 2007-11-27T18:34:39Z Defenders of Freedom Tax Relief Act of 2007 - Amends Internal Revenue Code provisions relating to military personnel to: (1) extend the limitation period for filing tax refund claims resulting from Department of Veterans Affairs (VA) disability determinations; (2) make permanent the taxpayer election to treat combat zone compensation as earned income for purposes of the earned income tax credit; (3) treat differential wage payments made to active duty members of the uniformed services as wages for retirement plan purposes; (4) make permanent the exemption from the 10% penalty for premature retirement plan distributions made by active duty military personnel; (5) treat state payments to members of the uniformed services as qualified military benefits for purposes of the tax exclusion of such benefits; (6) make permanent the authority of the Social Security Administration to disclose tax return information to the VA for purposes of determining eligibility for certain veterans benefit programs; (7) extend through 2010 mortgage bond financing exemption rules for certain veterans; (8) make permanent the tax exclusion of gain from the sale of a principal residence by certain members of the Intelligence Community; (9) allow unlimited tax-free rollovers of military death gratuities to Roth individual retirement accounts (Roth IRAs); (10) allow employers a tax credit for differential wage payments made to active duty military personnel; and (11) set forth tax rules for U.S. citizens and certain permanent residents (expatriates) who relinquish their citizenship or residency to avoid U.S taxation.

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Display Title Official Title as Introduced Introduced in Senate IS Short Titles as Introduced Introduced in Senate 2007-06-12T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110s1593is/xml/BILLS-110s1593is.xml 2007-06-12 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7548-7553) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.