The Heating Element is working, the belt is fine and there is power to my dryer but when you push the start button it does not start. Please help... Thanks.

Check the door switch, make sure its working as it should. Even if the door is closed, that doesn't mean the switch is closed. It could be malfunctioning.

The Heating Element is working, the belt is fine and there is power to my dryer but when you push the start button it does not start. Please help....Thanks.
The door switch is fine. Could it be in the start button? When I turn it on, I don't hear anything.. but the heating element gets hot.

Something is definitely wrong then, unless the motor is turning, the element should not turn on. At least, not from the diagram I looked up. Perhaps yours is different, but here, one leg of the element goes through a centrifucal switch in the motor. That element shouldn't be heating unless that motor is turning.

How old is your dryer?

Im sitting here studying a newer kenmore diagram, and I just don't see how the element can work unless the motor is turning, you said the belt is fine.

Could be the motor, perhaps the centrifucal switch contacts fused shut, allowing the element to energize, all the same, not taking the start capacitor out of the circuit, thus burning up the capacitor in the motor. The motor will have trouble starting without a capacitor. On some motors you can give it a little spin by hand and it will roll.

If it were me, Id be dissasembling that motor and inspecting it. Although Im not sure if these parts are accessible, or if you have to replace the whole motor.

To eleminate the start button, one could always turn the dryer off, locate a good test point, place one meter lead on any hot after the start switch, and one lead on a neutural. I would need to see the diagram for your actual machine to know what test point would be best. Press the start button, and you should read 120 volts.