To amend the Internal Revenue Code of 1986 to suspend the running of periods of limitation for credit or refund of overpayment of Federal income tax by veterans while their service-connected compensation determinations are pending with the Secretary of Veterans Affairs.

Summary

Amends the Internal Revenue Code to suspend the limitation period for filing refund claims for overpayments of tax for any veteran whose overpayment relates to a determination by the Secretary of Veterans Affairs that such veteran was entitled to service-connected disability compensation. Provides that the suspension period begins on the date a veteran submits a claim for compensation and ends on the date the Secretary makes a determination. Permits a veteran to file a refund claim for overpayment of tax (relating to benefit determinations made by the Secretary of Veterans Affairs after 1995) even if the claim is barred by law, if the claim is filed before the end of one year after enactment of this Act.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 8 February 2007

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• Introduced in House (PDF)

  Introduced in House · EN · 8 February 2007

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• Introduced in House

  summary · EN · 8 February 2007

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