[Congressional Record (Bound Edition), Volume 154 (2008), Part 13]
[Senate]
[Page 17803]
[From the U.S. Government Publishing Office, www.gpo.gov]




                              HUBBARD ACT

  Ms. CANTWELL. Mr. President, I ask unanimous consent that the Senate 
proceed to the immediate consideration of H.R. 6580, which was received 
from the House.
  The PRESIDING OFFICER. The clerk will report the bill by title.
  The assistant legislative clerk read as follows:

       A bill (H.R. 6580) to ensure the fair treatment of a member 
     of the Armed Forces who is discharged from the Armed Forces, 
     at the request of the member, pursuant to the Department of 
     Defense policy permitting the early discharge of a member who 
     is the only surviving child in a family in which the father 
     or mother, or one or more siblings, served in the Armed 
     Forces and, because of hazards incident to such service, was 
     killed, died as a result of wounds, accident, or disease, is 
     in a captured or missing in action status, or is permanently 
     disabled, to amend the Internal Revenue Code of 1986 to 
     repeal the dollar limitation on contributions to funeral 
     trusts, and for other purposes.

  There being no objection, the Senate proceeded to consider the bill.
  Mr. GRASSLEY. Mr. President, I rise in support of the Hubbard Act.
  This important legislation helps our service men and women in uniform 
who are the ``sole survivor''--only surviving child in a family in 
which one of their family members has died or been killed due to their 
military service. Under the current ``sole survivor'' policy of the 
Armed Forces, there are no standard benefits available to those who 
separate from the Armed Forces under this policy.
  The legislation corrects a flaw, allowing sole survivors to qualify 
for a standard set of Federal benefits that are generally available to 
other veterans.
  I would like to comment on the bill's other provision. Section 9 
would repeal the dollar limitations on contributions to funeral trusts. 
In the Senate, this provision was authored by the Senator from Utah, 
Mr. Hatch. It has been included to offset the additional spending 
associated with the bill's sole survivor provisions.
  As I have consistently said in the past, the Senate Finance Committee 
is not a piggy bank for the other committees to dip into to pay for 
their new spending proposals. My preference would have been to have the 
sole survivor provisions in this legislation funded by spending 
reductions by the committees of jurisdiction.
  I have been told that option was not available for this bill.
  The funeral trust provision under Section 9, is a taxpayer favorable 
provision. It is a purely voluntary provision. It helps people who want 
to put more money aside in trust to provide for their funeral.
  Unlike prior revenue raisers proposed by the majority that would 
impose tax increases on unsuspecting Americans, this revenue offset is 
strongly supported by those who would pay the additional tax.
  As I said previously, my strong preference would be to not use the 
tax code to pay for higher spending. However, there is strong support 
for the funeral trust provision and it is favorable to taxpayers.
  Ms. CANTWELL. Mr. President, I ask unanimous consent that the bill be 
read a third time and passed, the motion to reconsider be laid upon the 
table, and any statements be printed in the Record.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The bill (H.R. 6580) was ordered to be read a third time, was read 
the third time and passed.

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