,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #ejj  ,,in ,,the ,,house ,,of   
,,representatives  ,january #ab1        
#bjag,mr4 ,des,jarlais 7for himself1    
,mrs4 ,black1 ,mrs4 ,blackburn1 ,mr4    
,brat1 ,mr4 ,cohen1 ,mr4 ,cooper1 ,mr4  
,duncan of ,tennessee1 ,mr4             
,fleischmann1 ,mr4 ,king of ,iowa1 ,mr4 
,kustoff of ,tennessee1 ,mr4 ,massie1   
,mr4 ,roe of ,tennessee1 ,mr4           
,rohrabacher1 ,mr4 ,stivers1 and ,mrs4  
,brooks of ,indiana7 introduced the     
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to exclude from gross   
income any discharge of indebtedness    
income on education loans of deceased or
 disabled veterans4  #a4 ,short title   
,this ,act may be cited as the ,tax     
,relief for our ,nation's ,heroes ,act  
or the ,andrew ,p4 ,carpenter ,tax ,act4
  #b4 ,discharge of indebtedness income 
on education loans of deceased or       
disabled veterans  7a7 ,in general      

,subsection 7f7 of section #ajh of the  
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#e7 ,deceased
 or disabled veterans  7,a7 ,in general 
,in the case of any student loan        
described in subparagraph 7,c7 of a     
covered individual1 no amount which 7but
 for this paragraph7 would otherwise be 
includible in gross income by reason of 
the discharge 7in whole or in part7 of  
such loan shall be includible in gross  
income of any signer or cosigner on such
 loan4  7,b7 ,covered individual ,the   
term covered individual means an        
individual-- 7i7 who is a veteran or    
member of the ,armed ,forces of the     
,united ,states1 who served on active   
duty in the ,armed ,forces of the       
,united ,states1 and  7ii7 who-- 7,i7 is
 deceased--  7aa7 as a result of a      
service-connected death1 or  7bb7 as a  
result of a service-connected disability
 incurred as a result of such active    
duty service1 or  7,,ii7 has a          

service-connected disability the        
,secretary of ,veterans ,affairs has    
rated as total4  7,c7 ,student loan     
described ,for purposes of subparagraph 
7,a71 a student loan described in this  
subparagraph is a loan that--  7i7 is   
made1 insured1 or guaranteed under title
 ,,iv of the ,higher ,education ,act of 
#aife1 or  7ii7 is a private education  
loan 7as defined in section #adj7;a77#g7
 of the ,truth in ,lending ,act 7#ae    
,u4,s4,c4 #afej7;a77#g7771 made by an   
entity 7other than an entity described  
in paragraph 7#b77 to an individual to  
assist the individual in attending an   
educational organization described in   
section #agj7;b77#a77;,a77ii74  7,d7    
,service-connected ,for purposes of     
subparagraph 7,a71 the term             
service-connected has the meaning given 
such term by section #aja7af7 of title  
#ch1 ,united ,states ,code4  4  7b7     
,effective date ,the amendments made by 
this section shall apply to discharges  
of indebtedness occurring on or after   

,october #g1 #bjja4  7c7 ,waiver of     
limitation for credits and refunds      
attributable to this ,act ,if the credit
 or refund of any overpayment of tax    
resulting from the application of the   
amendment made by subsection 7a7 to a   
period before the date of enactment of  
this ,act is prevented as of such date  
by the operation of any law or rule of  
law 7including res judicata71 such      
credit or refund may nevertheless be    
allowed or made if the claim therefor is
 filed before the close of the #b-year  
period beginning on the date of the     
enactment of this ,act4