[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1090 Introduced in House (IH)]

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 program of the Department of Defense.

    Be it enacted by the Senate and House of Representatives 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''.

SEC. 2. CREDIT FOR CARE PACKAGES FOR MEMBERS OF ARMED FORCES IN A 
              COMBAT ZONE.

    (a) In General.--Subpart A of part IV of subchapter 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 purposes 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 section 
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 Secretary 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 taxpayer 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 information 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 relating 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.

SEC. 3. CREDIT FOR VOLUNTEER SERVICE TO MILITARY FAMILIES THROUGH 
              AMERICA SUPPORTS YOU PROGRAM.

    (a) In General.--Subpart A of part IV of subchapter 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 section 25E the following new section:

``SEC. 25F. VOLUNTEER SERVICE TO MILITARY FAMILIES THROUGH AMERICA 
              SUPPORTS YOU PROGRAM.

    ``(a) Allowance of Credit.--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 sum of the qualified 
service amounts with respect 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 subsections 
(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 
section 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 subsection (a)--
            ``(1) In general.--The term `qualified service' means 
        service meeting the requirements of paragraph (2) which is 
        provided through an organization--
                    ``(A) described in section 501(c)(3) and exempt 
                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 helping military 
                families.
            ``(3) Certification requirement.--Service shall not be 
        taken into account under this section unless the organization 
        through which such service is performed certifies the date of 
        such service and that such service meets the requirements of 
        paragraph (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 preceding 
        taxable year.
            ``(2) Minimum wage.--For purposes of paragraph (1), the 
        term `minimum wage' means the minimum 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 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.
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