Legal Alert: HEART Act Provides Benefits for Employees Serving in the Military

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On June 17, 2008, President Bush signed the Heroes Earnings Assistance and Relief Tax Act of 2008 (the ?HEART Act?). The HEART Act amends the Internal Revenue Code (the ?Code?) to provide a number of enhanced benefits and incentives to military service members, including reservists and National Guard members who frequently work for civilian employers in addition to their military duties.

Please see full alert for a description of the employment-related benefits of the Act.

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Tax

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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