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.