[United States Statutes at Large, Volume 122, 110th Congress, 2nd Session]
[From the U.S. Government Printing Office, www.gpo.gov]

122 STAT. 3526

Public Law 110-317
110th Congress

An Act


 
To ensure the fair treatment of a member of the Armed Forces who is
discharged from the Armed Forces, at the request of the member, pursuant
to the Department of Defense policy permitting the early discharge of a
member who is the only surviving child in a family in which the father
or mother, or one or more siblings, served in the Armed Forces and,
because of hazards incident to such service, was killed, died as a
result of wounds, accident, or disease, is in a captured or missing in
action status, or is permanently disabled, to amend the Internal Revenue
Code of 1986 to repeal the dollar limitation on contributions to funeral
trusts, and for other purposes. [NOTE: Aug. 29, 2008 -  [H.R. 6580]]

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress [NOTE: Hubbard Act.] assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) [NOTE: 10 USC 101 note.]  Short Title.--This Act may be cited
as the ``Hubbard Act''.

(b) Table of Contents.--The table of contents for this Act is as
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Continued payment of bonuses and similar benefits for members of
the Armed Forces who receive sole survivorship discharge.
Sec. 3. Availability of separation pay for members of the Armed Forces
with less than six years of active service who receive sole
survivorship discharge.
Sec. 4. Transitional health care for members of the Armed Forces who
receive sole survivorship discharge.
Sec. 5. Transitional commissary and exchange benefits for members of the
Armed Forces who receive sole survivorship discharge.
Sec. 6. Veterans benefits for members of the Armed Forces who receive
sole survivorship discharge.
Sec. 7. Unemployment compensation for members of the Armed Forces who
receive sole survivorship discharge.
Sec. 8. Preference-eligible status for members of the Armed Forces who
receive sole survivorship discharge.
Sec. 9. Repeal of dollar limitation on contributions to funeral trusts.
Sec. 10. Effective dates.

SEC. 2. CONTINUED PAYMENT OF BONUSES AND SIMILAR BENEFITS FOR
MEMBERS OF THE ARMED FORCES WHO RECEIVE SOLE
SURVIVORSHIP DISCHARGE.

(a) Effect of Sole Survivorship Discharge.--Section 303a(e) of title
37, United States Code, is amended--
(1) in paragraph (1), by striking ``A member'' and inserting
``(A) Except as provided in paragraph (2), a member'';
(2) by redesignating paragraph (2) as subparagraph (B) of
paragraph (1); and
(3) by inserting after paragraph (1), as so amended, the
following new paragraph (2):

``(2)(A) If a member of the uniformed services receives a sole
survivorship discharge, the Secretary concerned--

[[Page 3527]]
121 STAT. 3527

``(i) shall not require repayment by the member of the
unearned portion of any bonus, incentive pay, or similar benefit
previously paid to the member; and
``(ii) may grant an exception to the requirement to
terminate the payment of any unpaid amounts of a bonus,
incentive pay, or similar benefit if the Secretary concerned
determines that termination of the payment of the unpaid amounts
would be contrary to a personnel policy or management objective,
would be against equity and good conscience, or would be
contrary to the best interests of the United States.

``(B) In this paragraph, the term `sole survivorship discharge'
means the separation of a member from the Armed Forces, at the request
of the member, pursuant to the Department of Defense policy permitting
the early separation of a member who is the only surviving child in a
family in which--
``(i) the father or mother or one or more siblings--
``(I) served in the Armed Forces; and
``(II) was killed, died as a result of wounds,
accident, or disease, is in a captured or missing in
action status, or is permanently 100 percent disabled or
hospitalized on a continuing basis (and is not employed
gainfully because of the disability or hospitalization);
and
``(ii) the death, status, or disability did not result from
the intentional misconduct or willful neglect of the parent or
sibling and was not incurred during a period of unauthorized
absence.''.

(b) Sense of Congress.--In light of the extraordinary discretion
granted to the Secretary of a military department by statute and policy
to continue to pay the unpaid amounts of a bonus, incentive pay, or
similar benefit otherwise due to a member of the Armed Forces under the
jurisdiction of the Secretary who receives a sole survivorship
discharge, it is the sense of Congress that the Secretaries of the
military departments should aggressively use such discretion to the
benefit of members receiving a sole survivorship discharge.
SEC. 3. AVAILABILITY OF SEPARATION PAY FOR MEMBERS OF THE ARMED
FORCES WITH LESS THAN SIX YEARS OF ACTIVE
SERVICE WHO RECEIVE SOLE SURVIVORSHIP
DISCHARGE.

Section 1174 of title 10, United States Code, is amended--
(1) by redesignating subsection (i) as subsection (j); and
(2) by inserting after subsection (h) the following new
subsection:

``(i) Special Rule for Members Receiving Sole Survivorship
Discharge.--(1) A member of the Armed Forces who receives a sole
survivorship discharge shall be entitled to separation pay under this
section even though the member has completed less than six years of
active service immediately before that discharge. Subsection (e) shall
not apply to a member who receives a sole survivorship discharge.
``(2) The amount of the separation pay to be paid to a member
pursuant to this subsection shall be based on the years of active
service actually completed by the member before the member's sole
survivorship discharge.
``(3) In this subsection, the term `sole survivorship discharge'
means the separation of a member from the Armed Forces, at the request
of the member, pursuant to the Department of Defense

[[Page 3528]]
121 STAT. 3528

policy permitting the early separation of a member who is the only
surviving child in a family in which--
``(A) the father or mother or one or more siblings--
``(i) served in the Armed Forces; and
``(ii) was killed, died as a result of wounds,
accident, or disease, is in a captured or missing in
action status, or is permanently 100 percent disabled or
hospitalized on a continuing basis (and is not employed
gainfully because of the disability or hospitalization);
and
``(B) the death, status, or disability did not result from
the intentional misconduct or willful neglect of the parent or
sibling and was not incurred during a period of unauthorized
absence.''.
SEC. 4. TRANSITIONAL HEALTH CARE FOR MEMBERS OF THE ARMED FORCES
WHO RECEIVE SOLE SURVIVORSHIP DISCHARGE.

Section 1145(a)(2) of title 10, United States Code, is amended by
adding at the end the following new subparagraph:
``(E) A member who receives a sole survivorship discharge
(as defined in section 1174(i) of this title).''.
SEC. 5. TRANSITIONAL COMMISSARY AND EXCHANGE BENEFITS FOR MEMBERS
OF THE ARMED FORCES WHO RECEIVE SOLE
SURVIVORSHIP DISCHARGE.

Section 1146 of title 10, United States Code, is amended--
(1) by striking ``The Secretary of Defense'' and inserting
the following:

``(a) Benefits for Members Involuntarily Separated.--The Secretary
of Defense''; and
(2) by adding at the end the following new subsection:

``(b) Benefits for Members Receiving Sole Survivorship Discharge.--A
member of the Armed Forces who receives a sole survivorship discharge
(as defined in section 1174(i) of this title) is entitled to continue to
use commissary and exchange stores and morale, welfare, and recreational
facilities in the same manner as a member on active duty during the two-
year period beginning on the later of the following dates:
``(1) The date of the separation of the member.
``(2) The date on which the member is first notified of the
members entitlement to benefits under this section.''.
SEC. 6. VETERANS BENEFITS FOR MEMBERS OF THE ARMED FORCES WHO
RECEIVE SOLE SURVIVORSHIP DISCHARGE.

(a) Housing Loan Benefits.--Section 3702(a)(2) of title 38, United
States Code, is amended by adding at the end the following new
subparagraph:
``(F) Each veteran who was discharged or released from a
period of active duty of 90 days or more by reason of a sole
survivorship discharge (as that term is defined in section
1174(i) of title 10).''.

(b) Employment and Training.--Section 4211(4) of such title is
amended--
(1) in subparagraph (B), by striking ``or'' at the end;
(2) in subparagraph (C), by striking the period at the end
and inserting ``; or''; and
(3) by adding at the end the following new subparagraph:

[[Page 3529]]
121 STAT. 3529

``(D) was discharged or released from active duty by
reason of a sole survivorship discharge (as that term is
defined in section 1174(i) of title 10).''.

(c) Existing Basic Educational Assistance.--
(1) Service on active duty.--Section 3011(a)(1) of such
title is amended--
(A) in subparagraph (A)(ii), by inserting after
``service-connected disability,'' the following: ``by
reason of a sole survivorship discharge (as that term is
defined in section 1174(i) of title 10),'';
(B) in subparagraph (B)(ii), by inserting after
``service-connected disability,'' the following: ``by
reason of a sole survivorship discharge (as that term is
defined in section 1174(i) of title 10),''; and
(C) in subparagraph (C)(iii)(II), by inserting after
``service-connected disability,'' the following: ``by
reason of a sole survivorship discharge (as that term is
defined in section 1174(i) of title 10),''.
(2) Service in the selected reserve.--Section 3012(b)(1) of
such title is amended--
(A) in subparagraph (A)--
(i) by striking ``, or (vi)'' and inserting
``, (vi)''; and
(ii) by inserting before the period at the end
the following: ``, or (vii) by reason of a sole
survivorship discharge (as that term is defined in
section 1174(i) of title 10)''; and
(B) in subparagraph (B)--
(i) in clause (i), by inserting after
``service-connected disability,'' the following:
``by reason of a sole survivorship discharge (as
that term is defined in section 1174(i) of title
10),''; and
(ii) in clause (ii)--
(I) by striking ``, or (VI)'' and
inserting ``, (VI)''; and
(II) by inserting before the period
at the end the following: ``, or (VII)
by reason of a sole survivorship
discharge (as that term is defined in
section 1174(i) of title 10)''.
SEC. 7. UNEMPLOYMENT COMPENSATION FOR MEMBERS OF THE ARMED FORCES
WHO RECEIVE SOLE SURVIVORSHIP DISCHARGE.

Section 8521(a)(1)(B)(ii)(III) of title 5, United States Code, is
amended by striking ``hardship,'' and inserting ``hardship (including
pursuant to a sole survivorship discharge, as that term is defined in
section 1174(i) of title 10),''.
SEC. 8. PREFERENCE-ELIGIBLE STATUS FOR MEMBERS OF THE ARMED FORCES
WHO RECEIVE SOLE SURVIVORSHIP DISCHARGE.

Section 2108(3) of title 5, United States Code, is amended--
(1) in subparagraph (F), by striking ``and'' at the end;
(2) in subparagraph (G), by inserting ``and'' at the end;
and
(3) by inserting after subparagraph (G) the following:
``(H) a veteran who was discharged or released from
a period of active duty by reason of a sole survivorship

[[Page 3530]]
121 STAT. 3530

discharge (as that term is defined in section 1174(i) of
title 10);''.
SEC. 9. REPEAL OF DOLLAR LIMITATION ON CONTRIBUTIONS TO FUNERAL
TRUSTS.

(a) In General.--Subsection (c) of section 685 of the Internal
Revenue Code of 1986 [NOTE: 26 USC 685.] (relating to treatment of
funeral trusts) is repealed.

(b) Conforming Amendment.--Subsections (d), (e), and (f) of such
section are redesignated as subsections (c), (d), and (e), respectively.
(c) Effective Date.--The [NOTE: 26 USC 685 note.] amendments made
by this section shall apply to taxable years beginning after the date of
the enactment of this Act.
SEC. 10. [NOTE: Applicability. 5 USC 2108 note.] EFFECTIVE
DATES.

(a) Retroactive Effective Date.--Except as provided in subsection
(b) and section 9, this Act and the amendments made by this Act shall
apply with respect to any sole survivorship discharge granted after
September 11, 2001.
(b) Date of Enactment Effective Date for Certain Amendments.--The
amendments made by sections 4,  7, and 8 shall apply with respect to any
sole survivorship discharge granted after the date of the enactment of
this Act.
(c) Sole Survivorship Discharge Defined.--In this section, the term
``sole survivorship discharge'' means the separation of a member from
the Armed Forces, at the request of the member, pursuant to the
Department of Defense policy permitting the early separation of a member
who is the only surviving child in a family in which--
(1) the father or mother or one or more siblings--
(A) served in the Armed Forces; and
(B) was killed, died as a result of wounds,
accident, or disease, is in a captured or missing in
action status, or is permanently 100 percent disabled or
hospitalized on a continuing basis (and is not employed
gainfully because of the disability or hospitalization);
and
(2) the death, status, or disability did not result from the
intentional misconduct or willful neglect of the parent or

[[Page 3531]]
121 STAT. 3531

sibling and was not incurred during a period of unauthorized
absence.

Approved August 29, 2008.

LEGISLATIVE HISTORY--H.R. 6580:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 154 (2008):
July 29, considered and passed House.
Aug. 1, considered and passed Senate.

[[Page 3532]]
122 STAT. 3532

An Act


 
To amend the Internal Revenue Code of 1986 to restore the Highway Trust
Fund balance. [NOTE: Sept. 15, 2008 -  [H.R. 6532]]

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. RESTORATION OF HIGHWAY TRUST FUND BALANCE.

(a) In General.--Subsection (f) of section 9503 of the Internal
Revenue Code of 1986 [NOTE: 26 USC 9503.] (relating to determination
of trust fund balances after September 30, 1998) is amended--
(1) by redesignating paragraphs (1) and (2) as subparagraphs
(A) and (B), respectively, and by moving such subparagraphs 2
ems to the right,
(2) by striking ``For purposes'' and inserting the
following:
``(1) In general.--For purposes'',
(3) by moving the flush sentence at the end of paragraph
(1), as so amended, 2 ems to the right, and
(4) by adding at the end the following new paragraph:
``(2) [NOTE: Appropriation authorization.]  Restoration of
fund balance.--Out of money in the Treasury not otherwise
appropriated, there is hereby appropriated to the Highway Trust
Fund $8,017,000,000.''.

(b) Conforming Amendment.--The last sentence of section 9503(f)(1)
of the Internal Revenue Code of 1986, as amended by subsection (a), is
amended by striking ``subsection'' and inserting ``paragraph''.
(c) [NOTE: 26 USC 9503 note.] Effective Date.--The amendments made
by this section shall take effect on the date of the enactment of this
Act.

Approved September 15, 2008.

LEGISLATIVE HISTORY--H.R. 6532:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 154 (2008):
July 23, considered and passed House.
Sept. 10, considered and passed Senate, amended.
Sept. 11, House concurred in Senate amendment.