To amend the Internal Revenue Code of 1986 to provide that the statute of limitations shall not bar a claim for credit or refund based on a retroactive determination of an entitlement to receive military disability benefits.

Summary

Amends the Internal Revenue Code to provide a special one-year period for claiming an income tax credit or refund based on retroactive determinations of entitlement to military disability benefits. Applies the amendment with respect to determinations that became final after 1989.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 23 April 1997

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 23 April 1997

   Introduced

   Introduced in House

   Source: IntroReferral

3. 23 April 1997

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 23 April 1997 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 23 April 1997

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 23 April 1997

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 23 April 1997

  Open at official source

Sponsors

• Rep. Stump, Bob [R-AZ-3] · R · Sponsor
• Rep. Evans, Lane [D-IL-17] · D · Sponsor
• Rep. Metcalf, Jack [R-WA-2] · R · Cosponsor
• Rep. Shays, Christopher [R-CT-4] · R · Cosponsor
• · hswm00 · Standing

Related records

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