1.This Act may be cited as the
Homefront Heroes Tax Relief Act of
2009
.
2.Credit for care
packages for members of Armed Forces in a combat zone
(a)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:
25E.Care packages
for members of Armed Forces in a combat zone
(a)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)The
amount allowed as a credit under subsection (a) for the taxable year shall not
exceed $500.
(c)Qualified care
package amountFor 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)
(1)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)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.
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(b)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.
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(c)The amendments made by this section shall apply to taxable
years beginning after December 31, 2008.
3.Credit for
volunteer service to military families through America Supports You
program
(a)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:
25F.Volunteer
service to military families through America Supports You program
(a)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)The
amount allowed as a credit under subsection (a) for a taxable year shall not
exceed $500.
(c)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)For purposes of subsection (a)—
(1)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 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
requirementService 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)
(1)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)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)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)The
Secretary shall prescribe such regulations as may be necessary or appropriate
to carry out this
section.
.
(b)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.
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(c)The amendments made by
this section shall apply to service performed in taxable years beginning after
December 31, 2008.