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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

—

Status

Became Public Law No: 102-2.

Sponsors

—

Subjects

Discovery layer

Source updated

7 February 2024

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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.

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Documents

9 official files

Reported in House (text)

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