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Technical Explanation of H.R. 1308, the "All-American Tax Relief Act of 2003," as Scheduled for Consideration by the House of Representatives

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OCLC Number: 54513492 Excerpt: ...D. Exclusion for Amounts Received Under Department of Defense Homeowners Assistance Program ( sec. 203 of the bill and sec. 132 of the Code ) Present Law Homeowners Assistance Program payment The Department of Defense Homeowners Assistance Program ( " HAP " ) provides payments to certain employees and members of the Armed Forces to offset the adverse effects on 5 housing values that result from a military base realignment or closure. In general, under HAP, eligible individuals receive ...

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