None

The Military Families Tax Relief Act (MFTRA) contains several provisions that: 1) increase the death gratuity payment and make it fully tax-exempt; 2) provide members of the military with extended time to defer capital gains resulting from the sale of their principal residences; 3) exempt from income benefits received from the Department of Defense Homeowners Assistance Program; 4) expand combat zone filing rules to include military personnel involved in contingency operations; 5) extend the criteria defining membership in veterans’ organizations; 6) create an above-the-line deduction for overnight travel expenses of National Guard and reserve members; and a few other items.

This report discusses air pollutants (petroleum, natural gas, and coal), which account for about two-thirds of U.S. electricity generation. These gases include several pollutants that directly pose risks to human health and welfare. The report also discusses the utilities that are subject to an array of environmental regulations.