Clerk session vote number: 13
Description: EXTENSION OF TIME UNDER THE INTERNAL REVENUE LAWS FOR INDIVIDUALS PERFORMING SERVICES AS PART OF THE DESERT SHIELD OPERATION
Bill 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 the benefit of extending the 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 such extension to the individual's spouse.
Click to hide full description.
Bill titles: To extend the time for performing certain acts under the internal revenue laws for individuals performing services as part of the Desert Shield operation.
Links for more info on the vote: congress.gov