HR 4 102th Congress House Taxation Armed forces abroad Hospital patients Income tax Interest Iraq Kuwait Military dependents Military intervention Military occupation Military personnel Persian Gulf Persian Gulf War Saudi Arabia Tax administration Tax refunds War casualties

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

Introduced: January 3, 1991 See on congress.gov

Everywhere this bill has been 22 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jan 30, 1991

Became Public Law No: 102-2.

Jan 30, 1991

Signed by President.

Jan 25, 1991

Presented to President.

Jan 25, 1991

Measure Signed in Senate.

Jan 25, 1991

Message on Senate action sent to the House.

Jan 24, 1991

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

Jan 24, 1991

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

Jan 24, 1991

Measure laid before Senate by unanimous consent.

Jan 23, 1991

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

Jan 23, 1991

Ordered to be Reported (Amended).

Jan 23, 1991

Committee Consideration and Mark-up Session Held.

Jan 23, 1991

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

Jan 23, 1991

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).

Jan 23, 1991

Considered as unfinished business.

Jan 23, 1991

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.

Jan 23, 1991

DEBATE - The House proceeded with forty minutes of debate.

Jan 23, 1991

Considered under suspension of the rules.

Jan 23, 1991

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

Jan 23, 1991

Placed on the Union Calendar, Calendar No. 1.

Jan 23, 1991

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

Jan 3, 1991

Referred to the House Committee on Ways and Means.

Jan 3, 1991

Introduced in House

Votes taken on this bill 1

Date	Chamber	What was voted on	Result	Yes–No
Jan 23, 1991	House · vote #13	On Motion to Suspend the Rules and Pass	Passed	415–0	See who voted →

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Plain-English summary Congressional Research Service

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.

What's happening now January 30, 1991

Became Public Law No: 102-2.

Related & companion bills 3

Bill text 6 versions

Engrossed in House Formatted Text
Enrolled Bill Formatted Text
Introduced in House Formatted Text
Placed on Calendar Senate Formatted Text
Public Law PDF
Reported in House Formatted Text

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Ways and Means Committee
House of Representatives

Cosponsors 1

Hoyer, Steny H.

Maryland · Jan 3, 1991

Cite this page click to expand

APA

U.S. Congress. (2026). H.R. 4: To extend the time for performing certain acts under the internal revenue laws for individuals performing services as part of the Desert Shield operation.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-4/

MLA

"H.R. 4: To extend the time for performing certain acts under the internal revenue laws for individuals performing services as part of the Desert Shield operation.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-4/.

Bluebook (legal)

H.R. 4, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-4/.

Markdown link

[H.R. 4: To extend the time for performing certain acts under the internal revenue laws for individuals performing services as part of the Desert Shield operation.](https://openamerica.io/bill/102-HR-4/)