HR 3997 EAH

In the House of Representatives, U. S.,

December 18, 2007.

Resolved, That the House agree to the amendments of the Senate to the bill (H.R. 3997) entitled `An Act to amend the Internal Revenue Code of 1986 to provide earnings assistance and tax relief to members of the uniformed services, volunteer firefighters, and Peace Corps volunteers, and for other purposes', with the following

HOUSE AMENDMENT TO SENATE AMENDMENTS:

In lieu of the matter proposed to be inserted by the amendment of the Senate to the text of the bill, insert the following:

SECTION 1. SHORT TITLE, ETC.

TITLE I--BENEFITS FOR MILITARY AND VOLUNTEER FIREFIGHTERS

TITLE II--IMPROVEMENTS IN SUPPLEMENTAL SECURITY INCOME

TITLE III--REVENUE PROVISIONS

TITLE IV--TAX TECHNICAL CORRECTIONS

TITLE V--PARITY IN APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BENEFITS

TITLE I--BENEFITS FOR MILITARY AND VOLUNTEER FIREFIGHTERS

SEC. 101. ELECTION TO INCLUDE COMBAT PAY AS EARNED INCOME FOR PURPOSES OF EARNED INCOME TAX CREDIT.

SEC. 102. MODIFICATION OF MORTGAGE REVENUE BONDS FOR VETERANS.

SEC. 103. SURVIVOR AND DISABILITY PAYMENTS WITH RESPECT TO QUALIFIED MILITARY SERVICE.

SEC. 104. TREATMENT OF DIFFERENTIAL MILITARY PAY AS WAGES.

SEC. 105. EXTENSION OF EXCLUSION FROM INCOME FOR BENEFITS PROVIDED TO VOLUNTEER FIREFIGHTERS AND EMERGENCY MEDICAL RESPONDERS.

SEC. 106. SPECIAL PERIOD OF LIMITATION WHEN UNIFORMED SERVICES RETIRED PAY IS REDUCED AS A RESULT OF AWARD OF DISABILITY COMPENSATION.

SEC. 107. DISTRIBUTIONS FROM RETIREMENT PLANS TO INDIVIDUALS CALLED TO ACTIVE DUTY.

SEC. 108. DISCLOSURE OF RETURN INFORMATION RELATING TO 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 PEACE CORPS.

SEC. 111. CREDIT FOR EMPLOYER DIFFERENTIAL WAGE PAYMENTS TO EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES.

`SEC. 45O. EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE 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.

TITLE II--IMPROVEMENTS IN SUPPLEMENTAL 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 SUPPLEMENTAL SECURITY INCOME BENEFITS.

SEC. 203. EXCLUSION OF AMERICORPS BENEFITS FOR PURPOSES OF DETERMINING SUPPLEMENTAL SECURITY INCOME ELIGIBILITY AND BENEFIT AMOUNTS.

SEC. 204. EFFECTIVE DATE.

TITLE III--REVENUE PROVISIONS

SEC. 301. INCREASE IN PENALTY FOR FAILURE TO FILE PARTNERSHIP RETURNS.

SEC. 302. INCREASE IN PENALTY FOR FAILURE TO FILE S CORPORATION RETURNS.

SEC. 303. INCREASE IN MINIMUM PENALTY ON FAILURE TO FILE A RETURN OF TAX.

SEC. 304. INCREASE IN INFORMATION RETURN PENALTIES.

SEC. 305. REVISION OF TAX RULES ON EXPATRIATION.

`SEC. 877A. TAX RESPONSIBILITIES OF EXPATRIATION.

`CHAPTER 15--GIFTS AND BEQUESTS FROM EXPATRIATES

`SEC. 2801. IMPOSITION OF TAX.

`Chapter 15. Gifts and Bequests From Expatriates.'.

TITLE IV--TAX TECHNICAL CORRECTIONS

SEC. 401. SHORT TITLE.

SEC. 402. AMENDMENT RELATED TO THE TAX RELIEF AND HEALTH CARE ACT OF 2006.

SEC. 403. AMENDMENTS RELATED TO TITLE XII OF THE PENSION PROTECTION ACT OF 2006.

SEC. 404. AMENDMENTS RELATED TO THE TAX INCREASE PREVENTION AND RECONCILIATION ACT OF 2005.

SEC. 405. AMENDMENTS RELATED TO THE SAFE, ACCOUNTABLE, FLEXIBLE, EFFICIENT TRANSPORTATION EQUITY ACT: A LEGACY FOR USERS.

SEC. 406. AMENDMENTS RELATED TO THE ENERGY POLICY ACT OF 2005.

`SEC. 6430. TREATMENT OF TAX IMPOSED AT LEAKING UNDERGROUND STORAGE TANK TRUST FUND FINANCING RATE.

SEC. 407. AMENDMENTS RELATED TO THE AMERICAN JOBS CREATION ACT OF 2004.

SEC. 408. AMENDMENTS RELATED TO THE ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001.

SEC. 409. AMENDMENTS RELATED TO THE TAX RELIEF EXTENSION ACT OF 1999.

SEC. 410. AMENDMENT RELATED TO THE INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998.

SEC. 411. CLERICAL CORRECTIONS.

TITLE V--PARITY IN APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BENEFITS

SEC. 501. PARITY IN APPLICATION OF CERTAIN LIMITS TO MENTAL HEALTH BENEFITS.

Attest:

Clerk.

110th CONGRESS

1st Session

H.R. 3997

HOUSE AMENDMENT TO SENATE AMENDMENTS