An original bill to extend the time for performing certain acts under the internal revenue laws for individuals performing services as part of the Desert Shield operation.

Summary

Amends the Internal Revenue Code to declare that any individual who performed Desert Shield services (and the individual's spouse) shall be entitled to an extension of time for performing certain tax-related acts by reason of service in a combat zone. Allows the payment of interest on any overpayments due such individuals starting April 15. (Generally interest will be paid only on refunds made more than 45 days after a return is filed.) Applies the time extension granted by this Act to individuals hospitalized inside as well as outside the United States. Limits the time extension inside the United States to five years of continuous hospitalization, but denies this same extension to the individual's spouse.

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

Timeline

1. 23 January 1991

   Calendars

   Placed on Senate Legislative Calendar under General Orders. Calendar No. 3.

   Source: Calendars

2. 23 January 1991

   Reported

   Committee on Finance ordered to be reported an original measure in lieu of S. 8.

   Source: Committee

3. 23 January 1991

   Reported

   Committee on Finance. Original measure reported to Senate by Senator Bentsen. With written report No. 102-2.

   Source: Committee

4. 23 January 1991

   Introduced

   Introduced in Senate

   Source: IntroReferral

5. 24 January 1991

   Floor

   Indefinitely postponed by Senate by Unanimous Consent.

   Source: Floor

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 23 January 1991

  Open at official source

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Sponsors

• Sen. Bentsen, Lloyd M. [D-TX] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → To extend the time for performing certain acts under the internal revenue laws for individuals performing services as part of the Desert Shield operation.