H.R. 3827 would amend the Internal Revenue Code of 1986 to provide tax relief to active duty military personnel and employers who assist them.

== Detailed Summary ==

<summary>
(Log inActive Duty Military Tax Relief Act of 2007 - Amends the Internal Revenue Code to: (1) allow certain small business owners (businesses having 100 or fewer employees) and self-employed individuals a tax credit for wages paid to editmembers of the wikiReady Reserve of the Armed Forces and beto temporary replacement employees for such members while on active military duty; (2) treat differential wage payments made to members of the firstReady Reserve as earned income for tax withholding and retirement plan purposes; (3) allow the rollover of military death gratuities to provide a detailed summaryindividual retirement accounts, health savings accounts, Archer medical savings accounts, and education savings accounts; (4) increase the standard tax deduction by $1,000 in 2007 and 2008 for members of the bill!)uniformed services on active duty for more than 30 days; and (5) make permanent the taxpayer election to treat combat pay as earned income for purposes of computing the earned income tax credit and tax-free retirement plan distributions to individuals called to active duty.
</summary>

<!--Leave in the 'summary' tags if you want the latest summary from the Congressional Research Service automatically to replace the text between the tags once it becomes available. -->

== Status of the Legislation ==

<status>
Latest Major Action: 10/15/2007: Referred to House committee. Status: Referred to the House Committee on Ways and Means.
</status>

<!-- Leave in the 'status' tags if you want the latest reported status from THOMAS automatically to replace the text between the tags once it becomes available. -->

== Points in Favor ==

(Log in to edit the wiki and be the first to show why the bill should pass!)
<!-- First editor: Go ahead and take out the sentence in parentheses, and this notice! -->

== Points Against ==

(Log in to edit the wiki and be the first to show why the bill should not pass!)
<!-- First editor: Go ahead and take out the sentence in parentheses, and this notice! -->