Duncan Supports Passages of HEART Act

November 7, 2007

Washington, DC -- Congressman John J. Duncan, Jr. (R-TN) today lauded the passage of the Heroes Earnings Assistance and Relief Tax Act, a collection of numerous new and extended tax cuts and benefits for members of the military and first responders.  While Congress has previously enacted temporary fixes, H.R. 3997 goes a step further to aid these individuals and their families.

H.R. 3997 requires retirement plans to include provisions entitling the surviving family members to receive any additional benefits that the plan participant would have received if they resumed their employment.  The day prior to the service member’s death or disability would be considered the date that the employee returned to work for purposes of determining the benefit, thus making their employment terminated upon their death.    

The bill also relieves our Country’s volunteer fire fighters and emergency medical responders from claiming the state or local tax benefits received in return for their service as income on their federal income taxes.  

“I am pleased to support such common sense and necessary legislation,” said Duncan.  “This bill honors the service and sacrifice of our Nation’s service members, veterans, and first responders.”

Similar legislation has been introduced in the Senate, but has yet to be considered.