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United States · Bill · S

S. 8 (102nd)

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

23 January 1991 · Reported

Status

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

Sponsors

Sen. Dole, Robert J. [R-KS], Sen. Mitchell, George J. [D-ME], Sen. Glenn, John H., Jr. [D-OH], Sen. Packwood, Bob [R-OR], Sen. Bentsen, Lloyd M. [D-TX], Sen. Warner, John [R-VA], Sen. Inouye, Daniel K. [D-HI], Sen. Durenberger, Dave [R-MN], Sen. Ford, Wendell H. [D-KY], Sen. Simpson, Alan K. [R-WY], Sen. Cochran, Thad [R-MS], Sen. Biden, Joseph R., Jr. [D-DE], Sen. Bingaman, Jeff [D-NM], Sen. Boren, David L. [D-OK], Sen. Bradley, Bill [D-NJ], Sen. Brown, Hank [R-CO], Sen. Bryan, Richard H. [D-NV], Sen. Burdick, Quentin N. [D-ND], Sen. Cranston, Alan [D-CA], Sen. D'Amato, Alfonse [R-NY], Sen. Danforth, John C. [R-MO], Sen. DeConcini, Dennis [D-AZ], Sen. Fowler, Wyche, Jr. [D-GA], Sen. Garn, E. J. (Jake) [R-UT], Sen. Gorton, Slade [R-WA], Sen. Graham, Bob [D-FL], Sen. Grassley, Chuck [R-IA], Sen. Hatch, Orrin G. [R-UT], Sen. Helms, Jesse [R-NC], Sen. Hollings, Ernest F. [D-SC], Sen. Jeffords, James M. [I-VT], Sen. Johnston, J. Bennett [D-LA], Sen. Kassebaum, Nancy Landon [R-KS], Sen. Kohl, Herb [D-WI], Sen. Lautenberg, Frank R. [D-NJ], Sen. Lieberman, Joseph I. [ID-CT], Sen. Lott, Trent [R-MS], Sen. Lugar, Richard G. [R-IN], Sen. McCain, John [R-AZ], Sen. Mikulski, Barbara A. [D-MD], Sen. Murkowski, Frank H. [R-AK], Sen. Nunn, Sam [D-GA], Sen. Pell, Claiborne [D-RI], Sen. Pressler, Larry [R-SD], Sen. Pryor, David H. [D-AR], Sen. Reid, Harry [D-NV], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Sanford, Terry [D-NC]

Subjects

Taxation

Source updated

14 January 2025

Taxation

Official sourceDownload fileView documentsShare

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.

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

Timeline

  1. 14 January 1991

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 14 January 1991

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 23 January 1991

    Reported

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

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 14 January 1991

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

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Related records

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Sources

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