[Congressional Record Volume 153, Number 195 (Wednesday, December 19, 2007)]
[Extensions of Remarks]
[Page E2651]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




PROVIDING FOR CONCURRENCE BY HOUSE WITH AMENDMENT IN SENATE AMENDMENTS 
  TO H.R. 3997, HEROES EARNINGS ASSISTANCE AND RELIEF TAX ACT OF 2007

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                               speech of

                             HON. TOM UDALL

                             of new mexico

                    in the house of representatives

                       Tuesday, December 18, 2007

  Mr. UDALL of New Mexico. Mr. Speaker, the Heroes Earnings and 
Assistance and Relief Tax (HEART) Act of 2007 is an important piece of 
legislation that goes a long way toward helping the financial 
difficulties faced by American soldiers. This bill helps honor those 
who are serving so bravely during this time of war.
  The HEART Act would make permanent the inclusion of combat pay as 
earned income, ensuring that soldiers' families receive much needed tax 
relief. It also would help thousands of veterans and their families to 
become homeowners through low-interest home loans, would support those 
small business employers who continue to pay National Guardsmen and 
Reservists when they are called to serve, and expands other tax credit 
and tax relief provisions to help ease any financial difficulties faced 
by these soldiers.
  Those who answer the call of duty should be rewarded for their 
actions by being assured they will not be unduly and negatively 
affected due to their patriotism. I support this legislation and join 
the many veterans' organizations in encouraging its passage into law.

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