The HEART Act honors the great sacrifice of the women and men who serve our country in military. The tax relief this bill delivers recognizes that America is perpetually indebted to these brave marines, soldiers and sailors, as well as all of the other volunteers who are our first line of defense in times of emergencies. This bill honors their service to keeping America safe.

Rep. Rangel, Chairman of the House Committee on Ways and Means, is chief sponsor of the HEART Act.