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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
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 Everywhere this bill has been 23 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
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).
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
DateChamberWhat was voted onResultYes–No
Jan 23, 1991 House · vote #13 On Motion to Suspend the Rules and Pass Passed 415–0 See who voted →
 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.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1