DoD HAP Program
- BRAC05 (Base Realignment and Closure 05) for service members and civilian employees – temporary program expansion removes requirement for proof of the causal relationship between the BRAC announcement and the real estate market decline. Expanded BRAC HAP benefits have a sunset clause of 2012, or earlier if designated by the Secretary.
- Warriors in Transition for (30% or greater DoD disability rating) and surviving spouses of fallen warriors. This is a permanent program expansion.
- Service members under a military-directed permanent change of station during the downturn of the housing market. Expanded PCS HAP benefits have a sunset clause of 2012, or earlier if designated by the Secretary.
EXCLUSION FROM GROSS INCOME OF QUALIFIED MILITARY BASE REALIGNMENT AND CLOSURE FRINGE:
(a) In General - Subsection (n) of section 132 of the Internal Revenue Code of 1986 is amended--
(1) in subparagraph (1) by striking ‘this subsection) to offset the adverse effects on housing values as a result of a military base realignment or closure’ and inserting ‘the American Recovery and Reinvestment Tax Act of 2009)’, and
(2) in subparagraph (2) by striking ‘clause (1) of’.
(b) Effective Date - The amendments made by this act shall apply to payments made after February 17, 2009.
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