A 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.

reportedUnited States· United States Congress· EN

Introduced

14 January 1991

Last action

—

Status

Committee on Finance. Ordered favorably reported an original bill (S. 251) in lieu of this measure.

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 during any period of continuous hospitalization.

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Documents

2 official files

Introduced in Senate (text)
Introduced in Senate · EN
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Introduced in Senate
summary · EN · 14 January 1991
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Sources

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Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/8
Open data entity: https://api.congress.gov/v3/bill/102/s/8