[Congressional Record (Bound Edition), Volume 153 (2007), Part 3]
[Extensions of Remarks]
[Page 4387]
[From the U.S. Government Publishing Office, www.gpo.gov]




INTRODUCTION OF LEGISLATION GIVING TAX RELIEF FOR THE NATION'S MILITARY 
                                FAMILIES

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                           HON. SCOTT GARRETT

                             of new jersey

                    in the house of representatives

                      Thursday, February 15, 2007

  Mr. GARRETT of New Jersey. Madam Speaker, the resolution debated this 
week in the House says, ``Congress and the American people will 
continue to support and protect the members of the United States Armed 
Forces.'' Today, I am introducing legislation, the Armed Forces Tax 
Relief Act of 2007, and the Strengthening America's Military Families 
Act of 2007 that will do precisely that. Both bills would put more 
money into the pockets of our troops fighting in a combat zone.
  Members of the Armed Forces currently serving in a combat zone are 
exempt from having their earnings taxed under the federal income tax. 
However, their pay is still subject to ``employment taxes,'' such as 
the significant payroll taxes for Medicare and Social Security. The 
Armed Forces Tax Relief Act changes this, and truly allows our fighting 
men and women to keep their earnings tax free. Compared to the 
sacrifice that our troops make in the field, the amount we compensate 
them is not nearly enough. And while their sense of duty to their 
country is not tied to the size of their paychecks, enacting this 
legislation would put real extra money into the pockets of our Armed 
Forces, and send them a message that we are working hard in Washington 
to support them.
  Oftentimes we forget that when the military is called overseas to 
fight in combat, many leave behind a well-paying job, a family, and 
children. The second bill I have introduced, the Strengthening 
America's Military Families Act of 2007, seeks to strengthen those 
families at home while their spouses are fighting abroad. With this 
legislation, the federal income tax exemption that we currently offer 
to members of the Armed Forces fighting in designated combat zones 
would be extended to their spouses. This way, during the months that 
our soldiers are fighting, they can have some peace of mind that their 
absence at home will not be wrought with financial hardship on their 
families.

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