S 8
102th Congress
Senate
Taxation
Armed forces abroad
Income tax
Interest
Iraq
Kuwait
Military intervention
Military occupation
Military personnel
Persian Gulf
Persian Gulf War
Saudi Arabia
Tax administration
Tax penalties
Tax returns
War casualties
A bill 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 14, 1991
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 23, 1991
Committee on Finance. Ordered favorably reported an original bill (S. 251) in lieu of this measure.
Jan 14, 1991
Read twice and referred to the Committee on Finance.
Jan 14, 1991
Introduced in Senate
Plain-English 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 an extension of 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 during any period of continuous hospitalization.
What's happening now
Committee on Finance. Ordered favorably reported an original bill (S. 251) in lieu of this measure.
Committees of jurisdiction
1