H.R. 6081 would amend the Internal Revenue Code of 1986 to provide benefits for military personnel.

== Detailed Summary ==

<summary>
(LogHeroes Earnings Assistance and Relief Tax Act of 2008 - Amends Internal Revenue Code provisions relating to military personnel to: (1) deem spouses of members of the Armed Forces with valid identification numbers to have a valid identification number for purposes of claiming a 2008 recovery rebate; (2) require tax-qualified pension plans to entitle survivors of plan participants who die while on active military duty to certain additional benefits and benefit accruals; (3) treat differential wage payments to employees who serve on military active duty as wages for withholding and retirement plan purposes; (4) extend the limitation period for filing refund claims arising from Department of Veterans Affairs (VA) disability determinations; (5) allow tax-free rollovers of military death gratuities and life insurance benefits into survivor Roth individual retirement accounts (Roth IRAs) and education savings plans; (6) allow Peace Corps volunteers a five-year suspension of the use and ownership requirements applicable to the tax exclusion of gain from the sale of a personnel residence; (7) allow employers a tax credit for differential wage payments made to their employees who are active duty members of the uniformed services; (8) treat state payments to members of the uniformed services as qualified military benefits for purposes of the tax exclusion of such benefits; (9) permit members of the military reserve called to active duty to withdraw amounts held in a flexible spending account without penalty; and (10) affirm that excludable tax rebates and other benefits paid to editvolunteer firefighters are not subject to employment or unemployment taxes.

Makes permanent: (1) the wikielection to include combat pay as earned income for purposes of the earned income tax credit; (2) the authority to use qualified mortgage bonds to finance residences for veterans; (3) penalty-free retirement account withdrawals for individuals called or ordered to active military duty; (4) the authority of the Social Security Administration (SSA) to disclose tax return information to the VA for benefit determinations; and be(5) exclusion of gain provisions relating to the firstsale of a principal residence by certain employees of the intelligence community.

Amends title XVI (Supplemental Security Income for the Aged, Blind, and Disabled) of the Social Security Act to providetreat cash remuneration paid to members of the uniformed services as earned income. Excludes certain state annuity payments to blind, disabled, or aged veterans and cash or in-kind benefits paid to AmericCorps volunteers from supplemental security income determinations.

Revises tax rules relating to U.S. citizens and permanent residents (expatriates) who relinquish citizenship or residency to avoid U.S. taxation.

Treats certain foreign subsidiaries of U.S. companies performing services under a detailed summarycontract with the U.S. government as U.S. employers for purposes of Social Security and Medicare employment taxes.

Increases the bill!)minimum penalty for failure to file an individual income tax return.

Extends through 2008 mental health parity requirements for group health plans.
</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: 5/16/2008: 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! -->