Number: 110-16
Date: November 14, 2007

Senate Passes H.R. 3997,
The Defenders of Freedom Tax Relief Act of 2007

On December 12, 2007, the Senate passed H.R. 3997 by unanimous consent. H.R. 3997 had previously passed the House as the Heroes Earnings Assistance and Relief Tax (HEART) Act of 2007, by a vote of 410 – 0 on November 6, 2007, and included three Supplemental Security Income (SSI) provisions (see Legislative Bulletin 110-15). These three provisions are:

•  Treatment of military compensation as earned income and most privatized military housing as in-kind income;

•  Exclusion of State payments made to blind, disabled or aged veterans; and,

•  Exclusion of AmeriCorps payments.

These provisions were dropped by the Senate. The bill, without the SSI provisions, now goes back to the House for its action.