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United States · Law · HR

H.R. 4 (102nd)

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

enactedUnited States· United States Congress· EN

Introduced

3 January 1991

Last action

30 January 1991 · President

Status

Became Public Law No: 102-2.

Sponsors

Rep. Rostenkowski, Dan [D-IL-8], Rep. Gephardt, Richard A. [D-MO-3], Rep. Michel, Robert H. [R-IL-18], Rep. Gibbons, Sam [D-FL-11], Rep. Archer, Bill [R-TX-7], Rep. Pickle, J. J. [D-TX-10], Rep. Rangel, Charles B. [D-NY-15], Rep. Stark, Fortney Pete [D-CA-13], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Ford, Harold E. [D-TN-9], Rep. Jenkins, Edgar L. [D-GA-9], Rep. Downey, Thomas J. [D-NY-2], Rep. Russo, Martin A. [D-IL-3], Rep. Pease, Donald J. [D-OH-13], Rep. Matsui, Robert T. [D-CA-5], Rep. Anthony, Beryl, Jr. [D-AR-4], Sen. Dorgan, Byron L. [D-ND], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Donnelly, Brian J. [D-MA-11], Rep. Coyne, William J. [D-PA-14], Rep. Andrews, Michael [D-TX-25], Rep. Levin, Sander M. [D-MI-12], Rep. Moody, Jim [D-WI-5], Sen. Cardin, Benjamin L. [D-MD], Rep. McDermott, Jim [D-WA-7], Rep. Schulze, Richard T. [R-PA-5], Rep. Gradison, Willis D., Jr. [R-OH-2], Rep. Thomas, William M. [R-CA-21], Rep. McGrath, Raymond J. [R-NY-5], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Sundquist, Don [R-TN-7], Rep. Johnson, Nancy L. [R-CT-5], Rep. Grandy, Fred [R-IA-6], Rep. Gray, William H., III [D-PA-2], Rep. Hoyer, Steny H. [D-MD-5], Rep. Gingrich, Newt [R-GA-6], Rep. Byron, Beverly B. [D-MD-6], Rep. Vander Jagt, Guy [R-MI-9], Rep. Crane, Philip M. [R-IL-8], Rep. Chandler, Rod D. [R-WA-8], Sen. Bunning, Jim [R-KY], Rep. Harris, Claude [D-AL-7], Rep. Slaughter, Louise McIntosh [D-NY-25], Rep. Combest, Larry [R-TX-19], Rep. Machtley, Ronald K. [R-RI-1], Rep. Ridge, Thomas J. [R-PA-21], Rep. Gallo, Dean A. [R-NJ-11], Rep. Madigan, Edward R. [R-IL-15]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceDownload fileView documentsShare

Summary

Extends the time for performing certain tax-related acts by reason of service in a combat zone for those individuals performing Desert Shield services. Declares such extended time to be the period during which such individual performs such services and the next 60 days thereafter. 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 this Act for any period of continuous hospitalization outside the United States attributed to an injury incurred while performing Desert Shield services.

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

Timeline

  1. 3 January 1991

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 3 January 1991

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 3 January 1991

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 23 January 1991

    Introduced

    Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 5.

    Source: Calendars

  5. 23 January 1991

    Calendars

    Placed on the Union Calendar, Calendar No. 1.

    Source: Calendars

  6. 23 January 1991

    Reported

    Ordered to be Reported (Amended).

    Source: Committee

  7. 23 January 1991

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

  8. 23 January 1991

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

  9. 23 January 1991

    Vote

    On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays (2/3 required): 415 - 0 (Roll No. 13).

    Source: Floor

  10. 23 January 1991

    Vote

    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays (2/3 required): 415 - 0 (Roll No. 13).

    Source: Floor

  11. 23 January 1991

    Floor

    Considered under suspension of the rules.

    Source: Floor

  12. 23 January 1991

    Vote

    At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 5, rule I, the chair announced that further proceedings on the motion would be postponed.

    Source: Floor

  13. 23 January 1991

    Floor

    DEBATE - The House proceeded with forty minutes of debate.

    Source: Floor

  14. 23 January 1991

    Floor

    Mr. Rostenkowski moved to suspend the rules and pass the bill, as amended.

    Source: Floor

  15. 23 January 1991

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 102-2.

    Source: Committee

  16. 23 January 1991

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 102-2.

    Source: Committee

  17. 24 January 1991

    Floor

    Measure laid before Senate by unanimous consent.

    Source: Floor

  18. 24 January 1991

    Vote

    Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 99-0. Record Vote No: 4.

    Source: Floor

  19. 25 January 1991

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  20. 25 January 1991

    Floor

    Presented to President.

    Source: Floor

  21. 25 January 1991

    President

    Presented to President.

    Source: President

  22. 30 January 1991

    Became law

    Became Public Law No: 102-2.

    Source: President

  23. 30 January 1991

    Became law

    Signed by President.

    Source: BecameLaw

  24. 30 January 1991

    President

    Signed by President.

    Source: President

Votes

24 January 1991 · Bill Passed · On Passage of the Bill H.R. 4 · Bill Passed · Official source

Yes 99 · No 0 · Abstain — · Absent/not voting 1

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

Documents

9 official files

Reported in House (text)

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  • Reported in House (text)

    Reported in House · EN

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  • Placed on Calendar Senate (text)

    Placed on Calendar Senate · EN

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  • Introduced in House (text)

    Introduced in House · EN

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  • Enrolled Bill (text)

    Enrolled Bill · EN

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  • Engrossed in House (text)

    Engrossed in House · EN

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  • Public Law (PDF)

    Public Law · EN · 31 January 1991

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  • Passed House amended

    summary · EN · 23 January 1991

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  • Reported to House with amendment(s)

    summary · EN · 23 January 1991

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  • Introduced in House

    summary · EN · 3 January 1991

    Open at official source

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Sponsors

Showing 48 of 67 sponsors and actors.

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