[Congressional Record (Bound Edition), Volume 153 (2007), Part 20]
[Extensions of Remarks]
[Page 28287]
[From the U.S. Government Publishing Office, www.gpo.gov]




    INTRODUCTION OF A BILL PROVIDING TAX RELIEF WITH RESPECT TO THE 
CHILDREN OF MEMBERS OF THE ARMED FORCES WHO DIE AS A RESULT OF SERVICE 
                            IN A COMBAT ZONE

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                         HON. KENDRICK B. MEEK

                               of florida

                    in the house of representatives

                      Wednesday, October 24, 2007

  Mr. MEEK of Florida. Madam Speaker, I am pleased to introduce H.R. 
3961, which would increase from $1,000 to $5,000 the maximum amount of 
the child tax credit allowed under section 24 of the Internal Revenue 
Code for those widows and widowers with children of the members of our 
Armed Forces who have been killed in combat in Iraq and in and around 
Afghanistan. The bill would also eliminate the income limits for our 
soldiers' families that have paid this ultimate sacrifice.
  Madam Speaker, we can and should do everything we can to help out 
those families of our brave men and women who have made the ultimate 
sacrifice for our country. Those families have borne the brunt of this 
war--and all of us owe them a debt of our gratitude. Mothers are being 
forced to have tough conversations with their sons on why daddy is not 
coming home. Fathers are being forced to have tough conversations with 
their daughters on what happened to mommy. Families are being put in 
position where they have to struggle both emotionally and economically 
because of the stress a loss of a loved one places on them. Congress 
has a duty to do what we can to help these families in their time of 
need.
  While nothing can make up for the loss of these precious lives, at 
least we can provide some tax relief for these families. These families 
now have a financial burden to face from the loss of a spouse's income. 
In many instances, the spouse that was killed in combat was the main 
breadwinner for the family. Increasing the child tax credit and 
eliminating the income limits will at least provide some tax relief.
  This will provide real relief for almost 2,000 families. Of the 
troops killed in Iraq and in and around Afghanistan, many were married 
with children. According to a report from the Military Homefront for 
the Department of Defense, 37.8 percent of active duty troops are 
married with children. The Department of Defense reports that as of 
October 22, 2007, the total number of military fatalities in Iraq and 
in and around Afghanistan totaled 4,273 for both conflicts. Based on 
this data, the Congressional Research Service has estimated that 1,615 
troops who were married and had children have died.
  Single parents have also been killed in defending our country. The 
Military Homefront states that 5.4 percent of active duty American 
troops are single parents. Using this data, CRS has estimated that 231 
troops who were single parents have died.
  Madam Speaker, we need to provide all of the help we can to these 
families of our fallen military. H.R. 3961 is a small way to assist 
those families who have lost a spouse and a parent to their children.

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