Heroes Earnings Assistance and Relief Tax Act of 2008

Floor Speech

HEROES EARNINGS ASSISTANCE AND RELIEF TAX ACT OF 2008 -- (House of Representatives - May 20, 2008)

BREAK IN THE TRANSCRIPT

I am here to commend the Ways and Mean Committee's efforts to make the Tax Code more equitable to our servicemembers. However, once again, I am on the floor to express my disappointment that the bill does not include an important provision providing more affordable housing opportunities for our servicemembers and their families.

This fix to the Tax Code that is missing from this legislation would prevent lower income military personnel from being discriminated against when applying for affordable housing built under the Low Income Housing Tax Credit program. There is a strong need for the tax bill that we are considering today, but the Senate will not approve it without this additional provision.

A number of military installations across the country are experiencing housing shortages as a result of the 2005 BRAC. Fort Riley, an Army post located in the State of Kansas, is nearly doubling its size with an influx of 30,000 soldiers, family members and civilian workers.

When these new soldiers live outside the fort, they receive a military housing allowance for the use in paying rent. Though the Tax Code does not treat this housing allowance as taxable income, it is considered income when determining a military family's eligibility to live in facilities financed by low-income housing tax credits. The result is that many servicemembers, particularly our enlisted ones, are considered to earn too much income and thus are disqualified from accessing this affordable housing program. However, comparative low-income civilians receiving section 8 housing vouchers are more likely to qualify for this same housing. This is because, unlike the military housing subsidy, the Tax Code exempts section 8 assistance from being considered income.

Our Nation's military families deserve access to safe, decent, affordable housing, and they should be given a fair opportunity to qualify for it. Last December the Senate acted to fix this inequality, and the Senate included in their version of this legislation a provision exempting military housing allowance from income eligibility requirements when qualifying for affordable housing.

BREAK IN THE TRANSCRIPT

Mr. MORAN of Kansas. Under this Senate provision, the Governor of each State would be allowed to make this exemption if he or she determines that it is needed for a certain military installation within that State. This Senate provision is patterned after USDA's WIC nutrition programs for women, children and infants, and provides State agencies a similar option for WIC eligibility. Unfortunately, the House majority's refusal to include this provision has stalled this important tax legislation from moving forward.

The men and women serving our Nation are waiting for us to act, and I hope that the changes made by the Senate, which narrow the scope of the provision, will address many of the majority's concerns and a compromise can be reached. Until then, military families who are applying to live in affordable housing continue to encounter this discrimination.

While I will vote for H.R. 6081, our military men and women deserve a better shot at affordable housing.

BREAK IN THE TRANSCRIPT

Source