Heroes Earnings Assistance and Relief Tax Act of 2007

An Act to amend the Internal Revenue Code of 1986 to provide tax relief and protections for military personnel, and for other purposes.

12/19/2007--Senate agreed to House amendment with amendment. Defenders of Freedom Tax Relief Act of 2007 - Amends the Internal Revenue Code to provide tax relief and earnings assistance to members of the uniformed services, increase penalties for noncompliance with tax requirements, and make technical amendments and clerical corrections.
Title I: Benefits for Military -
(Sec. 101) Makes permanent the taxpayer election to include combat zone compensation as earned income for purposes of computing the earned income tax credit.
(Sec. 102) Makes permanent the eligibility of veterans for mortgage bond financing of residences without regard to first-time homebuyer requirements. Increases to $100 million the veterans' mortgage bond limitation in Alaska, Oregon, and Wisconsin. Revises the definition of "qualified veteran" for mortgage bond financing eligibility purposes to make such definition applicable to veterans in all states.
(Sec. 103) Requires tax-qualified pension plans to entitle survivors of plan participants who die while on active military duty to additional benefits and benefit accruals provided under such plans for participants who resume and then terminate employment due to death.

(Sec. 104) Treats differential wage payments to an employee as a payment of wages for income tax purposes. Defines "differential wage payment" as any employer payment to an individual serving on active duty in the uniformed services for more than 30 days that represents wages such individual would have received if such individual were performing services for the employer.
Treats an individual receiving differential wage payments as an employee and treats such payments as compensation for retirement plan purposes.

(Sec. 105) Allows members of the uniformed services whose retired pay in any taxable year is reduced due to an award of disability compensation by the Department of Veterans Affairs an extension of the three-year limitation period for filing tax refund claims until one year after the date of a disability determination. Limits the period for which such refund claims may be filed to taxable years beginning more than five years before the date of a disability determination.

(Sec. 106) Makes permanent the tax exemption for distributions from retirement plans for individuals ordered or called to active duty after December 31, 2007.

(Sec. 107) Makes permanent the authority of the Internal Revenue Service (IRS) to disclose tax information to the Department of Veterans Affairs for veteran benefit payment purposes.

(Sec. 108) Allows a tax-free rollover of any military death gratuity and any group life insurance payment to a survivor's Roth individual retirement account (Roth IRA) or to an education savings account.

(Sec. 109) Allows a Peace Corps volunteer an election to suspend for five years while serving as a volunteer the ownership and use requirements for the exclusion of gain on the sale of a principal residence.

(Sec. 110) Allows certain small business employers a tax credit for up to 20% of the differential wage payments made for the benefit of active duty members of the Armed Forces.
(Sec. 111) Allows an exclusion from gross income for bonus payments made by a state or its political subdivision to current or former members of the uniformed services (or dependents) for service in a combat zone.

(Sec. 112) Makes permanent the exclusion from the gross income of certain employees of the intelligence community of gain from the sale of their principal residences without regard to otherwise applicable five-year residential use and holding requirements.

(Sec. 113) Allows a tax-free distribution of unused benefits in a health flexible spending arrangement to any member of an Armed Forces reserve component who is ordered or called to active duty.

(Sec. 114) Excludes basic military housing allowances as an item of income for determining eligibility for tax-subsidized residential rental housing. Title II: Revenue Provisions -
(Sec. 201) Increases the penalties for failure to file partnership tax returns, S corporation tax returns, and individual tax returns.
(Sec. 204) Sets forth additional rules for the tax treatment of high-income individuals who relinquish U.S. citizenship or residency to avoid U.S. taxation (expatriates). Treats all property of expatriates as sold for its fair market value on the day before the expatriation date and includes gain (over $600,000) or loss from such sale in the gross income of such expatriates. Allows expatriates to elect to defer payment of any tax resulting from expatriation if adequate security for payment of such tax is given.
Requires 30% withholding of tax for certain items of deferred compensation payable to expatriates.
Imposes a separate tax on gifts and bequests from expatriates, payable by the recipient of such gift or bequest.

(Sec. 205) Amends the Internal Revenue Code, the Employee Retirement Security Act of 1974 (ERISA) and the Public Health Service Act to require group health plans to permit former members of the uniformed services who were covered under a federal health benefit plan by reason of military service to enroll in such group plans upon meeting certain requirements.
Title III: Tax Technical Corrections - Tax Technical Corrections Act of 2007 - Makes technical amendments and clerical corrections to the Internal Revenue Code, including corrections to provisions enacted by:
(1) the Tax Relief and Health Care Act of 2006;
(2) the Pension Protection Act of 2006;
(3) the Tax Increase Prevention and Reconciliation Act of 2005;
(4) the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users;
(5) the Energy Policy Act of 2005;
(6) the American Jobs Creation Act of 2004;
(7) the Economic Growth and Tax Relief Reconciliation Act of 2001;
(8) the Tax Relief Extension Act of 1999; and
(9) the Internal Revenue Service Restructuring and Reform Act of 1998. Makes the amendments made by this Act effective as of the effective date of the Acts to which they relate.

(Sec. 302) Revises the formula for calculating the alternative minimum tax (AMT) refundable credit amount.

(Sec. 303) Revises and expands the exclusion from gross income for distributions from individual retirement accounts (IRAs) made for charitable purposes. Revises the basis rule for contributions of appreciated property by an S corporation. Modifies criteria for charitable contributions of property to tax-exempt organizations to require officers of such organizations to certify that the organization's use of such property was substantial.
Eliminates special valuation rules for estate and gift tax purposes.
Applies certain tax penalties for substantial and gross valuation misstatements to estates and gifts.
Provides for the inclusion of capital gains from appreciation in the tax base of private foundation net investment income. Requires the Internal Revenue Service (IRS) to make public certain tax information relating to the unrelated business income of tax-exempt organizations.

(Sec. 304) Revises the tax treatment of dividends, interest, rents, and royalties received by a controlled foreign corporation from a related entity that creates or increases a deficit in subpart F income.
Modifies rules for the foreign tax credit relating to the definition of active business income and the tentative minimum tax on nonexcluded income.

(Sec. 305) Modifies rules for filing excise tax refund claims for alternative fuel mixtures and the definition of alternative fuels relating to hydrogen and carbon resources.

(Sec. 306) Modifies provisions relating to the authority of the Secretary of the Treasury to allocate amounts under the tax credit for production of electricity from nuclear power facilities.
Revises definitions relating to qualified alternative fuel refueling property for purposes of the tax credit for investment in such property.
Limits the type of energy research eligible for the tax credit for increasing research activities.
Permits a refund in the amount of the Leaking Underground Storage Tank Trust Fund financing rate of additional taxes imposed from the use of dyed fuel. Makes such financing rate applicable to off-highway business use of gasoline.
(Sec. 307) Removes certain restrictions relating to basis reduction and deductibility for the tax credit for production of low sulfur diesel fuel.
Eliminates the requirement that open-loop biomass be segregated from other waste material in order to be eligible for the tax credit for producing electricity from renewable resources.
Eliminates certain restrictions on tax-exempt use property.
Provides additional rules for the treatment of losses on positions in identified straddles (i.e., offsetting positions in actively traded personal property).

(Sec. 308) Applies certain tax rules relating to deferral limits and social security taxes for Roth IRA contributions.

(Sec. 309) Qualifies certain wind energy facilities placed in service prior to June 30, 1999, for the tax credit for producing electricity from renewable resources.
Revises the definition of "lodging facility" for purposes of tax rules relating to real estate investment trusts (REITs).

(Sec. 310) Authorizes redactions to background documents (to the extent permitted by law) used by the Office of the IRS Chief Counsel to provide tax advice or information.

(Sec. 311) Makes clerical corrections to provisions of the Internal Revenue Code of 1986. Title IV: Parity in Application of Certain Limits to Mental Health Benefits - Amends the Internal Revenue Code, the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act to extend through 2008 parity rules for the application of mental health benefits in group health benefit plans.


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Sponsor

• Rep. Charles Rangel [D, NY-15]

Committees

• House Ways and Means

Amendments

This bill has 3 amendments. See All AmendmentsHide All Amendments

Amendments to H.R.3997

Number	Status	Purpose
S.Amdt.3847	Pass	To amend the Internal Revenue Code of 1986 to provide tax relief and protections to military personnel, and for other purposes.
S.Amdt.3848	Pass	To amend the title.
S.Amdt.3890	Pass	To provide for the concurrence by the Senate in the House amendment to the Senate amendments to H.R. 3997, with an amendment.

Bill Status

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Introduced		Voted on by House		Voted on by Senate		Considered By President		Bill Becomes Law
October 30, 2007		November 06, 2007		December 12, 2007

Latest Vote

September 29, 2008Roll call number 674 in the House
Question: On Concurring in Senate Amendment With An Amendment: H R 3997 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
Required percentage of 'Aye' votes: 1/2 (50%)	Percentage of 'aye' votes: 47%	Result: Failed

Democrats Voting 'Aye'

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Rep. Gary Ackerman [D, NY-5]
Rep. Thomas Allen [D, ME-1]
Rep. Robert Andrews [D, NJ-1]
Rep. Michael Arcuri [D, NY-24]
Rep. Brian Baird [D, WA-3]
Rep. Tammy Baldwin [D, WI-2]
Rep. Melissa Bean [D, IL-8]
Rep. Howard Berman [D, CA-28]
Rep. Robert Berry [D, AR-1]
Rep. Sanford Bishop [D, GA-2]
Rep. Timothy Bishop [D, NY-1]
Rep. Dan Boren [D, OK-2]
Rep. Leonard Boswell [D, IA-3]
Rep. Frederick Boucher [D, VA-9]
Rep. F. Allen Boyd [D, FL-2]
Rep. Robert Brady [D, PA-1]
Rep. Corrine Brown [D, FL-3]
Rep. Lois Capps [D, CA-23]
Rep. Michael Capuano [D, MA-8]
Rep. Dennis Cardoza [D, CA-18]
Rep. Russ Carnahan [D, MO-3]
Rep. Yvette Clarke [D, NY-11]
Rep. James Clyburn [D, SC-6]
Rep. Steve Cohen [D, TN-9]
Rep. Jim Cooper [D, TN-5]
Rep. Jim Costa [D, CA-20]
Rep. Robert Cramer [D, AL-5]
Rep. Joseph Crowley [D, NY-7]
Rep. Artur Davis [D, AL-7]
Rep. Danny Davis [D, IL-7]
Rep. Susan Davis [D, CA-53]
Rep. Diana DeGette [D, CO-1]
Rep. Rosa DeLauro [D, CT-3]
Rep. Norman Dicks [D, WA-6]
Rep. John Dingell [D, MI-15]
Rep. Joe Donnelly [D, IN-2]
Rep. Michael Doyle [D, PA-14]
Rep. Thomas Edwards [D, TX-17]
Rep. Keith Ellison [D, MN-5]
Rep. Brad Ellsworth [D, IN-8]
Rep. Rahm Emanuel [D, IL-5]
Rep. Eliot Engel [D, NY-17]
Rep. Anna Eshoo [D, CA-14]
Rep. Bob Etheridge [D, NC-2]
Rep. Sam Farr [D, CA-17]
Rep. Chaka Fattah [D, PA-2]
Rep. Bill Foster [D, IL-14]
Rep. Barney Frank [D, MA-4]
Rep. Charles Gonzalez [D, TX-20]
Rep. Barton Gordon [D, TN-6]
Rep. Luis Gutierrez [D, IL-4]
Rep. John Hall [D, NY-19]
Rep. Phil Hare [D, IL-17]
Rep. Jane Harman [D, CA-36]
Rep. Alcee Hastings [D, FL-23]
Rep. Brian Higgins [D, NY-27]
Rep. Rubén Hinojosa [D, TX-15]
Rep. Rush Holt [D, NJ-12]
Rep. Michael Honda [D, CA-15]
Rep. Darlene Hooley [D, OR-5]
Rep. Steny Hoyer [D, MD-5]
Rep. Steve Israel [D, NY-2]
Rep. Eddie Johnson [D, TX-30]
Rep. Paul Kanjorski [D, PA-11]
Rep. Patrick Kennedy [D, RI-1]
Rep. Dale Kildee [D, MI-5]
Rep. Ronald Kind [D, WI-3]
Rep. Ron Klein [D, FL-22]
Rep. James Langevin [D, RI-2]
Rep. Rick Larsen [D, WA-2]
Rep. John Larson [D, CT-1]
Rep. Sander Levin [D, MI-12]
Rep. David Loebsack [D, IA-2]
Rep. Zoe Lofgren [D, CA-16]
Rep. Nita Lowey [D, NY-18]
Rep. Tim Mahoney [D, FL-16]
Rep. Carolyn Maloney [D, NY-14]
Rep. Edward Markey [D, MA-7]
Rep. James Marshall [D, GA-8]
Rep. Doris Matsui [D, CA-5]
Rep. Carolyn McCarthy [D, NY-4]
Rep. Betty McCollum [D, MN-4]
Rep. James McDermott [D, WA-7]
Rep. James McGovern [D, MA-3]
Rep. Jerry McNerney [D, CA-11]
Rep. Michael McNulty [D, NY-21]
Rep. Kendrick Meek [D, FL-17]
Rep. Gregory Meeks [D, NY-6]
Rep. Charles Melancon [D, LA-3]
Rep. George Miller [D, CA-7]
Rep. R. Bradley Miller [D, NC-13]
Rep. Alan Mollohan [D, WV-1]
Rep. Dennis Moore [D, KS-3]
Rep. Gwen Moore [D, WI-4]
Rep. James Moran [D, VA-8]
Rep. Christopher Murphy [D, CT-5]
Rep. Patrick Murphy [D, PA-8]
Rep. John Murtha [D, PA-12]
Rep. Jerrold Nadler [D, NY-8]
Rep. Richard Neal [D, MA-2]
Rep. James Oberstar [D, MN-8]
Rep. David Obey [D, WI-7]
Rep. John Olver [D, MA-1]
Rep. Frank Pallone [D, NJ-6]
Rep. Nancy Pelosi [D, CA-8]
Rep. Ed Perlmutter [D, CO-7]
Rep. Earl Pomeroy [D, ND-0]
Rep. David Price [D, NC-4]
Rep. Nick Rahall [D, WV-3]
Rep. Charles Rangel [D, NY-15]
Rep. Silvestre Reyes [D, TX-16]
Rep. Laura Richardson [D, CA-37]
Rep. Mike Ross [D, AR-4]
Rep. C.A. Dutch Ruppersberger [D, MD-2]
Rep. Timothy Ryan [D, OH-17]
Rep. John Sarbanes [D, MD-3]
Rep. Janice Schakowsky [D, IL-9]
Rep. Allyson Schwartz [D, PA-13]
Rep. Joe Sestak [D, PA-7]
Rep. Albio Sires [D, NJ-13]
Rep. Ike Skelton [D, MO-4]
Rep. Louise Slaughter [D, NY-28]
Rep. Adam Smith [D, WA-9]
Rep. Victor Snyder [D, AR-2]
Rep. Zackary Space [D, OH-18]
Rep. Jackie Speier [D, CA-12]
Rep. John Spratt [D, SC-5]
Rep. John Tanner [D, TN-8]
Rep. Ellen Tauscher [D, CA-10]
Rep. Edolphus Towns [D, NY-10]
Rep. Niki Tsongas [D, MA-5]
Rep. Christopher Van Hollen [D, MD-8]
Rep. Nydia Velazquez [D, NY-12]
Rep. Debbie Wasserman Schultz [D, FL-20]
Rep. Maxine Waters [D, CA-35]
Rep. Melvin Watt [D, NC-12]
Rep. Henry Waxman [D, CA-30]
Rep. Anthony Weiner [D, NY-9]
Rep. Robert Wexler [D, FL-19]
Rep. Charles Wilson [D, OH-6]

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Republicans Voting 'Aye'

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Rep. Spencer Bachus [R, AL-6]
Rep. Roy Blunt [R, MO-7]
Rep. John Boehner [R, OH-8]
Rep. Jo Bonner [R, AL-1]
Rep. Mary Bono Mack [R, CA-45]
Rep. John Boozman [R, AR-3]
Rep. Kevin Brady [R, TX-8]
Rep. Henry Brown [R, SC-1]
Rep. Ken Calvert [R, CA-44]
Rep. David Camp [R, MI-4]
Rep. John Campbell [R, CA-48]
Rep. Christopher Cannon [R, UT-3]
Rep. Eric Cantor [R, VA-7]
Rep. Michael Castle [R, DE-0]
Rep. Tom Cole [R, OK-4]
Rep. Ander Crenshaw [R, FL-4]
Rep. Barbara Cubin [R, WY-0]
Rep. Thomas Davis [R, VA-11]
Rep. David Dreier [R, CA-26]
Rep. Vernon Ehlers [R, MI-3]
Rep. Jo Ann Emerson [R, MO-8]
Rep. Terry Everett [R, AL-2]
Rep. Michael Ferguson [R, NJ-7]
Rep. Vito Fossella [R, NY-13]
Rep. Wayne Gilchrest [R, MD-1]
Rep. Kay Granger [R, TX-12]
Rep. Walter Herger [R, CA-2]
Rep. David Hobson [R, OH-7]
Rep. Bob Inglis [R, SC-4]
Rep. Peter King [R, NY-3]
Rep. Mark Kirk [R, IL-10]
Rep. John Kline [R, MN-2]
Rep. Ray LaHood [R, IL-18]
Rep. Jerry Lewis [R, CA-41]
Rep. Ron Lewis [R, KY-2]
Rep. Daniel Lungren [R, CA-3]
Rep. James McCrery [R, LA-4]
Rep. John McHugh [R, NY-23]
Rep. Howard McKeon [R, CA-25]
Rep. Gary Miller [R, CA-42]
Rep. John Peterson [R, PA-5]
Rep. Charles Pickering [R, MS-3]
Rep. Jon Porter [R, NV-3]
Rep. Deborah Pryce [R, OH-15]
Rep. Adam Putnam [R, FL-12]
Rep. George Radanovich [R, CA-19]
Rep. Ralph Regula [R, OH-16]
Rep. Thomas Reynolds [R, NY-26]
Rep. Harold Rogers [R, KY-5]
Rep. Michael Rogers [R, AL-3]
Rep. Paul Ryan [R, WI-1]
Rep. H. James Saxton [R, NJ-3]
Rep. Peter Sessions [R, TX-32]
Rep. Christopher Shays [R, CT-4]
Rep. Michael Simpson [R, ID-2]
Rep. Lamar Smith [R, TX-21]
Rep. Mark Souder [R, IN-3]
Rep. Thomas Tancredo [R, CO-6]
Rep. Frederick Upton [R, MI-6]
Rep. Greg Walden [R, OR-2]
Rep. James Walsh [R, NY-25]
Rep. David Weldon [R, FL-15]
Rep. Addison Wilson [R, SC-2]
Rep. Heather Wilson [R, NM-1]
Rep. Frank Wolf [R, VA-10]

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Others Voting 'Aye'

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Democrats Voting 'Nay'

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Rep. Neil Abercrombie [D, HI-1]
Rep. Jason Altmire [D, PA-4]
Rep. Joe Baca [D, CA-43]
Rep. John Barrow [D, GA-12]
Rep. Xavier Becerra [D, CA-31]
Rep. Shelley Berkley [D, NV-1]
Rep. Earl Blumenauer [D, OR-3]
Rep. Nancy Boyda [D, KS-2]
Rep. Bruce Braley [D, IA-1]
Rep. George Butterfield [D, NC-1]
Rep. Christopher Carney [D, PA-10]
Rep. André Carson [D, IN-7]
Rep. Kathy Castor [D, FL-11]
Rep. Donald Cazayoux [D, LA-6]
Rep. Ben Chandler [D, KY-6]
Rep. Travis Childers [D, MS-1]
Rep. William Clay [D, MO-1]
Rep. Emanuel Cleaver [D, MO-5]
Rep. John Conyers [D, MI-14]
Rep. Jerry Costello [D, IL-12]
Rep. Joe Courtney [D, CT-2]
Rep. Henry Cuellar [D, TX-28]
Rep. Elijah Cummings [D, MD-7]
Rep. Lincoln Davis [D, TN-4]
Rep. Peter DeFazio [D, OR-4]
Rep. William Delahunt [D, MA-10]
Rep. Lloyd Doggett [D, TX-25]
Rep. Bob Filner [D, CA-51]
Rep. Gabrielle Giffords [D, AZ-8]
Rep. Kirsten Gillibrand [D, NY-20]
Rep. Raymond Green [D, TX-29]
Rep. Al Green [D, TX-9]
Rep. Raul Grijalva [D, AZ-7]
Rep. Stephanie Herseth Sandlin [D, SD-0]
Rep. Baron Hill [D, IN-9]
Rep. Maurice Hinchey [D, NY-22]
Rep. Mazie Hirono [D, HI-2]
Rep. Paul Hodes [D, NH-2]
Rep. Tim Holden [D, PA-17]
Rep. Jay Inslee [D, WA-1]
Rep. Jesse Jackson [D, IL-2]
Rep. Sheila Jackson-Lee [D, TX-18]
Rep. William Jefferson [D, LA-2]
Rep. Henry Johnson [D, GA-4]
Rep. Steve Kagen [D, WI-8]
Rep. Marcy Kaptur [D, OH-9]
Rep. Carolyn Kilpatrick [D, MI-13]
Rep. Dennis Kucinich [D, OH-10]
Rep. Nicholas Lampson [D, TX-22]
Rep. Barbara Lee [D, CA-9]
Rep. John Lewis [D, GA-5]
Rep. Daniel Lipinski [D, IL-3]
Rep. Stephen Lynch [D, MA-9]
Rep. Jim Matheson [D, UT-2]
Rep. Mike McIntyre [D, NC-7]
Rep. Michael Michaud [D, ME-2]
Rep. Harry Mitchell [D, AZ-5]
Rep. Grace Napolitano [D, CA-38]
Rep. Solomon Ortiz [D, TX-27]
Rep. William Pascrell [D, NJ-8]
Rep. Edward Pastor [D, AZ-4]
Rep. Donald Payne [D, NJ-10]
Rep. Collin Peterson [D, MN-7]
Rep. Ciro Rodriguez [D, TX-23]
Rep. Steven Rothman [D, NJ-9]
Rep. Lucille Roybal-Allard [D, CA-34]
Rep. Bobby Rush [D, IL-1]
Rep. John Salazar [D, CO-3]
Rep. Linda Sanchez [D, CA-39]
Rep. Loretta Sanchez [D, CA-47]
Rep. Adam Schiff [D, CA-29]
Rep. David Scott [D, GA-13]
Rep. Robert Scott [D, VA-3]
Rep. José Serrano [D, NY-16]
Rep. Carol Shea-Porter [D, NH-1]
Rep. Brad Sherman [D, CA-27]
Rep. Heath Shuler [D, NC-11]
Rep. Hilda Solis [D, CA-32]
Rep. Fortney Stark [D, CA-13]
Rep. Bart Stupak [D, MI-1]
Rep. Betty Sutton [D, OH-13]
Rep. Gene Taylor [D, MS-4]
Rep. Bennie Thompson [D, MS-2]
Rep. C. Michael Thompson [D, CA-1]
Rep. John Tierney [D, MA-6]
Rep. Mark Udall [D, CO-2]
Rep. Tom Udall [D, NM-3]
Rep. Peter Visclosky [D, IN-1]
Rep. Timothy Walz [D, MN-1]
Rep. Diane Watson [D, CA-33]
Rep. Peter Welch [D, VT-0]
Rep. Lynn Woolsey [D, CA-6]
Rep. David Wu [D, OR-1]
Rep. John Yarmuth [D, KY-3]

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Republicans Voting 'Nay'

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Rep. Robert Aderholt [R, AL-4]
Rep. W. Todd Akin [R, MO-2]
Rep. Rodney Alexander [R, LA-5]
Rep. Michele Bachmann [R, MN-6]
Rep. James Barrett [R, SC-3]
Rep. Roscoe Bartlett [R, MD-6]
Rep. Joe Barton [R, TX-6]
Rep. Judy Biggert [R, IL-13]
Rep. Brian Bilbray [R, CA-50]
Rep. Gus Bilirakis [R, FL-9]
Rep. Rob Bishop [R, UT-1]
Rep. Marsha Blackburn [R, TN-7]
Rep. Charles Boustany [R, LA-7]
Rep. Paul Broun [R, GA-10]
Rep. Virginia Brown-Waite [R, FL-5]
Rep. Vern Buchanan [R, FL-13]
Rep. Michael Burgess [R, TX-26]
Rep. Dan Burton [R, IN-5]
Rep. Stephen Buyer [R, IN-4]
Rep. Shelley Capito [R, WV-2]
Rep. John Carter [R, TX-31]
Rep. Steven Chabot [R, OH-1]
Rep. Howard Coble [R, NC-6]
Rep. K. Michael Conaway [R, TX-11]
Rep. John Culberson [R, TX-7]
Rep. Geoff Davis [R, KY-4]
Rep. David Davis [R, TN-1]
Rep. Nathan Deal [R, GA-9]
Rep. Charles Dent [R, PA-15]
Rep. Lincoln Diaz-Balart [R, FL-21]
Rep. Mario Diaz-Balart [R, FL-25]
Rep. John Doolittle [R, CA-4]
Rep. Thelma Drake [R, VA-2]
Rep. John Duncan [R, TN-2]
Rep. Philip English [R, PA-3]
Rep. Mary Fallin [R, OK-5]
Rep. Tom Feeney [R, FL-24]
Rep. Jeff Flake [R, AZ-6]
Rep. James Forbes [R, VA-4]
Rep. Jeffrey Fortenberry [R, NE-1]
Rep. Virginia Foxx [R, NC-5]
Rep. Trent Franks [R, AZ-2]
Rep. Rodney Frelinghuysen [R, NJ-11]
Rep. Elton Gallegly [R, CA-24]
Rep. E. Scott Garrett [R, NJ-5]
Rep. Jim Gerlach [R, PA-6]
Rep. John Gingrey [R, GA-11]
Rep. Louis Gohmert [R, TX-1]
Rep. Virgil Goode [R, VA-5]
Rep. Robert Goodlatte [R, VA-6]
Rep. Samuel Graves [R, MO-6]
Rep. Ralph Hall [R, TX-4]
Rep. Doc Hastings [R, WA-4]
Rep. Robin Hayes [R, NC-8]
Rep. Dean Heller [R, NV-2]
Rep. Jeb Hensarling [R, TX-5]
Rep. Peter Hoekstra [R, MI-2]
Rep. Kenny Hulshof [R, MO-9]
Rep. Duncan Hunter [R, CA-52]
Rep. Darrell Issa [R, CA-49]
Rep. Samuel Johnson [R, TX-3]
Rep. Timothy Johnson [R, IL-15]
Rep. Walter Jones [R, NC-3]
Rep. Jim Jordan [R, OH-4]
Rep. Ric Keller [R, FL-8]
Rep. Steve King [R, IA-5]
Rep. Jack Kingston [R, GA-1]
Rep. Joseph Knollenberg [R, MI-9]
Rep. John Kuhl [R, NY-29]
Rep. Doug Lamborn [R, CO-5]
Rep. Thomas Latham [R, IA-4]
Rep. Steven LaTourette [R, OH-14]
Rep. Robert Latta [R, OH-5]
Rep. John Linder [R, GA-7]
Rep. Frank LoBiondo [R, NJ-2]
Rep. Frank Lucas [R, OK-3]
Rep. Connie Mack [R, FL-14]
Rep. Donald Manzullo [R, IL-16]
Rep. Kenny Marchant [R, TX-24]
Rep. Kevin McCarthy [R, CA-22]
Rep. Michael McCaul [R, TX-10]
Rep. Thaddeus McCotter [R, MI-11]
Rep. Patrick Mchenry [R, NC-10]
Rep. Cathy McMorris Rodgers [R, WA-5]
Rep. John Mica [R, FL-7]
Rep. Candice Miller [R, MI-10]
Rep. Jeff Miller [R, FL-1]
Rep. Jerry Moran [R, KS-1]
Rep. Tim Murphy [R, PA-18]
Rep. Marilyn Musgrave [R, CO-4]
Rep. Sue Myrick [R, NC-9]
Rep. Randy Neugebauer [R, TX-19]
Rep. Devin Nunes [R, CA-21]
Rep. Ronald Paul [R, TX-14]
Rep. Steven Pearce [R, NM-2]
Rep. Mike Pence [R, IN-6]
Rep. Thomas Petri [R, WI-6]
Rep. Joseph Pitts [R, PA-16]
Rep. Todd Platts [R, PA-19]
Rep. Ted Poe [R, TX-2]
Rep. Tom Price [R, GA-6]
Rep. James Ramstad [R, MN-3]
Rep. Dennis Rehberg [R, MT-0]
Rep. Dave Reichert [R, WA-8]
Rep. Rick Renzi [R, AZ-1]
Rep. Michael Rogers [R, MI-8]
Rep. Dana Rohrabacher [R, CA-46]
Rep. Peter Roskam [R, IL-6]
Rep. Ileana Ros-Lehtinen [R, FL-18]
Rep. Edward Royce [R, CA-40]
Rep. Bill Sali [R, ID-1]
Rep. Steve Scalise [R, LA-1]
Rep. Jean Schmidt [R, OH-2]
Rep. F. James Sensenbrenner [R, WI-5]
Rep. John Shadegg [R, AZ-3]
Rep. John Shimkus [R, IL-19]
Rep. William Shuster [R, PA-9]
Rep. Christopher Smith [R, NJ-4]
Rep. Adrian Smith [R, NE-3]
Rep. Clifford Stearns [R, FL-6]
Rep. John Sullivan [R, OK-1]
Rep. Lee Terry [R, NE-2]
Rep. William Thornberry [R, TX-13]
Rep. Todd Tiahrt [R, KS-4]
Rep. Patrick Tiberi [R, OH-12]
Rep. Michael Turner [R, OH-3]
Rep. Timothy Walberg [R, MI-7]
Rep. Zach Wamp [R, TN-3]
Rep. Lynn Westmoreland [R, GA-3]
Rep. Edward Whitfield [R, KY-1]
Rep. Rob Wittman [R, VA-1]
Rep. C. W. Bill Young [R, FL-10]
Rep. Donald Young [R, AK-0]

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Others Voting 'Nay'

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Close

Democrats Voting 'Abstain'

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Close

Republicans Voting 'Abstain'

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Rep. Gerald Weller [R, IL-11]

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Others Voting 'Abstain'

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See Full Voting History (2 votes)Hide Voting History     Show All Actions (31 actions)Hide Actions

Voting History

Date	Chamber	Question	Aye	Nay	Result
September 29, 2008	House	H.R.3997 Heroes Earnings Assistance and Relief Tax Act of 2007 On Concurring in Senate Amendment With An Amendment: H R 3997 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	205	228	Failed	See Vote
November 06, 2007	House	H.R.3997 Heroes Earnings Assistance and Relief Tax Act of 2007 On Motion to Suspend the Rules and Pass, as Amended: H R 3997 Heroes Earnings Assistance and Relief Tax Act	410	0	Passed	See Vote

All Bill Actions

• Sep 29, 2008: On motion that the House agree to the Senate amendment to the House amendment to the Senate amendment Failed by recorded vote: 205 - 228 (Roll No. 674).
• Sep 29, 2008: The previous question was ordered pursuant to the rule.
• Sep 29, 2008: Rules Committee Resolution H. Res. 1517 Reported to House. Previous question shall be considered as ordered without intervening motions. Provides for consideration of the Senate amendment to the House amendment to the Senate amendment to H.R. 3997. The resolution makes in order a motion by the Chairman of the Committee on Financial Services to concur in the Senate amendment to the House amendment to the Senate amendment with the text of the House amendment printed in this report.
• Sep 29, 2008: DEBATE - The House proceeded with three hours of debate on the motion to agree to the Senate amendment to the House amendment to the Senate amendment with an amendment to H.R. 3997.
• Sep 29, 2008: Pursuant to the provisions of H. Res. 1517, the House moved to agree to the Senate amendment to the House amendment to the Senate amendment with an amendment.
• Sep 29, 2008: Rule H. Res. 1517 passed House.
• Dec 20, 2007: Message on Senate action sent to the House.
• Dec 19, 2007: Senate concurred in the House amendment to the Senate amendment with an amendment (SA 3890) by Unanimous Consent.
• Dec 18, 2007: House agreed to Senate amendment to the title. House agreed to Senate amendment to the text with an amendment pursuant to H. Res. 884.
• Dec 18, 2007: Message on House action received in Senate and at desk: House amendment to Senate amendment.
• Dec 18, 2007: Message on House action received in Senate and at desk: House amendment to Senate amendments.
• Dec 13, 2007: Message on Senate action sent to the House.
• Passed by Unanimous Consent in the Senate on Dec 12, 2007. Passed Senate with an amendment and an amendment to the Title by Unanimous Consent.
• Dec 12, 2007: Measure laid before Senate by unanimous consent.
• Added to calendar on Dec 03, 2007: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 516..
• Nov 16, 2007: Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
• Nov 08, 2007: Received in the Senate.
• Nov 06, 2007: At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
• Passed roll in the House on Nov 06, 2007. On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 410 - 0 (Roll no. 1042).
• Nov 06, 2007: Considered as unfinished business.
• Nov 06, 2007: DEBATE - The House proceeded with forty minutes of debate on H.R. 3997.
• Nov 06, 2007: Considered under suspension of the rules.
• Nov 06, 2007: Mr. McDermott moved to suspend the rules and pass the bill, as amended.
• Added to calendar on Nov 05, 2007: Placed on the Union Calendar, Calendar No. 268..
• Nov 05, 2007: Reported (Amended) by the Committee on Ways and Means. H. Rept. 110-426.
• Added to calendar on Nov 02, 2007: Ordered to be Reported (Amended) by Voice Vote..
• Nov 02, 2007: Committee Consideration and Mark-up Session Held.
• Nov 01, 2007: Committee Consideration and Mark-up Session Held.
• Added to calendar on Nov 01, 2007: Ordered to be Reported (Amended) by Voice Vote..
• Oct 30, 2007: Referred to the House Committee on Ways and Means.
• Introduced on Oct 30, 2007.

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Related Bills:

• H.Res.884
• H.Res.1517

Related Issue Areas:

• Taxation
• Armed forces
• Bonds
• Business
• 51 more
• Capital gains tax
• College costs
• Defense policy
• Disabled
• Earned income tax credit
• Education
• Education savings accounts
• Emergency management
• Expatriation
• Finance
• Fire fighters
• Gift tax
• Government life insurance
• Health insurance
• Health policy
• Higher education
• Home ownership
• Housing
• Housing finance
• Housing subsidies
• Immigration
• Income tax
• Individual retirement accounts
• Intelligence activities
• Intelligence officers
• Labor
• Medical care
• Military housing
• Military operations
• Military pay
• Military pensions
• Military personnel
• Mortgages
• Peace Corps
• Pensions
• Small business
• Social services
• Survivors' benefits
• Tax credits
• Tax evasion
• Tax exclusion
• Tax penalties
• Tax refunds
• Tax returns
• Tax-deferred compensation plans
• Valuation
• Veterans
• Veterans' disability compensation
• Volunteer workers
• Wages
• Welfare

Data from the Congressional Research Service

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In the News

October 15, 2008 Bailout of US financial system

The text of the proposed law was expanded to 110 pages and was put forward as an amendment to HR 3997. The amendment was rejected via a vote of the House of ...

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October 08, 2008 House Hearings Exclude Bailout’s Biggest Culprits

... majority of our legislators approved a $700-billion bailout, ignoring unprecedented opposition to the bill, HR 3997, by the huge majority of Americans. ...

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Source: River Cities Reader, IA

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October 06, 2008 Considering the bailout

The $700 billion bailout has passed both houses of Congress, as HR 3997, the Emergency Economic Stabilization Act of 2008, an $830 billion amalgamation that ...

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Source: Amador Ledger-Dispatch, CA

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Blog Coverage

December 30, 2008 Thoughtful Conservative › A Bailout Plan That Can Succeed

We all know by now that the House of Representatives rejected HR 3997, the $700 billion, poorly constructed Emergency Economic Stabilization Act of 2008. Let’s be clear. This bill was a disaster. Nearly every member of Congress that I ...

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Source: Thoughtful Conservative

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December 29, 2008 Conservative Beach Girl: America to buzz-cut KGB analyst - Buzz Off!

US Legislative Resources. Open Congress · HR 3997 · House of Representatives · Congressional Roll Call Votes · United States Senate · Senate Roll Call Votes · Contact Senators, Class I, II, III ...

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December 25, 2008 Barack Obama Visited Military Families / TopINews!!

John McCain Now Trailing Barack Obama By Bigger Margin After Bailout Bill HR 3997 Rejection By U.S. House Of Representatives. Yesterday, the United States House Of Representatives rejected the Bush administration’s proposed economic ...

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