12 2 STA T . 1 6 2 4PUBLIC LA W 11 0– 24 5—J U NE 1 7, 200 8PublicLaw1 1 0–245 110 thCongres s A n Act Toamendth e I nte r na lR e v en u e C ode o f1986 to p rov i de b enefit s for militar y personnel , and for other purposes .Beit e nac te dby t h e S enate and Hous eo fR e pr esentati v es of the U nited States of Am erica in C on g ress assemb l ed ,SECTION1. S H O R T TIT L E , ETC. (a)SHORTTI T LE.— T hisActm a ybe cite d as the ‘ ‘ H e ro es E ar n in g s Assistance and R e l ie f Ta x Act of 20 0 8’ ’. (b) RE F ERE NC E.—Exce p t as other w ise expressly pro v ided , when - ever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the I nternal Reven u e C ode of 19 8 6 . (c) T AB LE OF CONTENT S .—The table of contents for this Act is as follows
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e c . 1. Short title, etc. TIT LE I —B E N E F ITS F O R M ILIT A R Y Sec. 1 0 1. Recovery rebate provided to military families. Sec. 10 2 . Election to include combat pay as earned income for purposes of earned income ta x credit. Sec. 10 3 . Modification of mort g age revenue bonds for veterans. Sec. 10 4 . Survivor and disability payments w ith respect to q ualified military serv - ice. Sec. 10 5 . Treatment of differential military pay as wages. Sec. 106. Special period of limitation when uniformed services retired pay is re- duced as a result of award of disability compensation. Sec. 10 7 . D istributions from retirement plans to individuals called to active duty. Sec. 108. Authority to disclose return information for certain veterans programs made permanent. Sec. 109. Contributions of military death gratuities to Roth IRAs and Education Savings Accounts. Sec. 110. Suspension of 5-year period during service with the P eace Corps. Sec. 111. Credit for employer differential wage payments to employees who are ac- tive duty members of the uniformed services. Sec. 112. State payments to service members treated as qualified military benefits. Sec. 113. Permanent exclusion of gain from sale of a principal residence by certain employees of the intelligence community. Sec. 114. Special disposition rules for unused benefits in health flexible spending arrangements of individuals called to active duty. Sec. 115. Technical correction related to exclusion of certain property tax rebates and other benefits provided to volunteer firefighters and emergency medical responders. TITLE II—IMPRO V EMENTS IN S U PPLEMENTAL SECURITY INCOME Sec. 201. Treatment of uniformed service cash remuneration as earned income. Sec. 202. State annuities for certain veterans to be disregarded in determining sup- plemental security income benefits. Sec. 203. Exclusion of AmeriCorps benefits for purposes of determining supple- mental security income eligibility and benefit amounts. 26USC1ets e q. 26USC1 no te. H e r oes Ea rn i n g s A ssistan c ean dR e l ie fT a x Act of 2 0 0 8 . Ju ne1 7, 2008 [ H.R. 6081 ]
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