To amend the Internal Revenue Code of 1986 to provide relief with respect to the children of members of the Armed Forces of the United States who die as a result of service in a combat zone.

Madam Speaker, I am pleased to introduce H.R. 3961, which would increase from $1,000 to $5,000 the maximum amount of the child tax credit allowed under section 24 of the Internal Revenue Code for those widows and widowers with children of the members of our Armed Forces who have been killed in combat in Iraq and in and around Afghanistan. The bill would also eliminate the income limits for our soldiers' families that have paid this ultimate sacrifice.

Madam Speaker, we can and should do everything we can to help out those families of our brave men and women who have made the ultimate sacrifice for our country. Those families have borne the brunt of this war--and all of us owe them a debt of our gratitude. Mothers are being forced to have tough conversations with their sons on why daddy is not coming home. Fathers are being forced to have tough conversations with their daughters on what happened to mommy. Families are being put in position where they have to struggle both emotionally and economically because of the stress a loss of a loved one places on them. Congress has a duty to do what we can to help these families in their time of need.

While nothing can make up for the loss of these precious lives, at least we can provide some tax relief for these families. These families now have a financial burden to face from the loss of a spouse's income. In many instances, the spouse that was killed in combat was the main breadwinner for the family. Increasing the child tax credit and eliminating the income limits will at least provide some tax relief.

This will provide real relief for almost 2,000 families. Of the troops killed in Iraq and in and around Afghanistan, many were married with

children. According to a report from the Military Homefront for the Department of Defense, 37.8 percent of active duty troops are married with children. The Department of Defense reports that as of October 22, 2007, the total number of military fatalities in Iraq and in and around Afghanistan totaled 4,273 for both conflicts. Based on this data, the Congressional Research Service has estimated that 1,615 troops who were married and had children have died.

Single parents have also been killed in defending our country. The Military Homefront states that 5.4 percent of active duty American troops are single parents. Using this data, CRS has estimated that 231 troops who were single parents have died.

Madam Speaker, we need to provide all of the help we can to these families of our fallen military. H.R. 3961 is a small way to assist those families who have lost a spouse and a parent to their children.