S.8 - 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.102nd Congress (1991-1992)
|Sponsor:||Sen. Dole, Robert J. [R-KS] (Introduced 01/14/1991)|
|Committees:||Senate - Finance|
|Latest Action:||Senate - 01/23/1991 Committee on Finance. Ordered favorably reported an original bill (S. 251) in lieu of this measure. (All Actions)|
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Text: S.8 — 102nd Congress (1991-1992)All Information (Except Text)
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Introduced in Senate
S 8 IS 102d CONGRESS 1st Session S. 8 To extend the time for performing certain acts under the internal revenue laws for individuals performing services as part of the Desert Shield operation. IN THE SENATE OF THE UNITED STATES January 14 (legislative day, JANUARY 3), 1991 Mr. DOLE (for himself, Mr. MITCHELL, Mr. GLENN, Mr. PACKWOOD, Mr. BENTSEN, Mr. WARNER, Mr. INOUYE, Mr. DURENBERGER, Mr. FORD, Mr. SIMPSON, Mr. COCHRAN, Mr. BIDEN, Mr. BINGAMAN, Mr. BOREN, Mr. BRADLEY, Mr. BROWN, Mr. BRYAN, Mr. BURDICK, Mr. CRANSTON, Mr. D'AMATO, Mr. DANFORTH, Mr. DECONCINI, Mr. FOWLER, Mr. GARN, Mr. GORTON, Mr. GRAHAM, Mr. GRASSLEY, Mr. HATCH, Mr. HELMS, Mr. HOLLINGS, Mr. JEFFORDS, Mr. JOHNSTON, Mrs. KASSEBAUM, Mr. KOHL, Mr. LAUTENBERG, Mr. LIEBERMAN, Mr. LOTT, Mr. LUGAR, Mr. MCCAIN, Ms. MIKULSKI, Mr. MURKOWSKI, Mr. NUNN, Mr. PELL, Mr. PRESSLER, Mr. PRYOR, Mr. REID, Mr. RIEGLE, Mr. SANFORD, Mr. SARBANES, Mr. SIMON, Mr. SPECTER, Mr. THURMOND, Mr. WIRTH, Mr. AKAKA, Mr. ROBB, Mr. BAUCUS, Mr. NICKLES, Mr. SHELBY, Mr. MCCONNELL, Mr. DOMENICI, Mr. MOYNIHAN, and Mr. KERRY) introduced the following bill; which was read twice and referred to the Committee on Finance 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. EXTENSION OF TIME FOR PERFORMING CERTAIN ACTS. (a) IN GENERAL- Chapter 77 of the Internal Revenue Code of 1986 (relating to miscellaneous provisions) is amended by inserting after section 7508 the following new section: `SEC. 7508A. EXTENSION OF TIME FOR DESERT SHIELD OPERATION. `(a) GENERAL RULE- For purposes of applying the internal revenue laws with respect to the tax liability (including any interest, penalty, additional amount, or addition to tax) of any individual who performed Desert Shield services, the period during which such individual performed such services, and the next 60 days thereafter, shall be disregarded in determining whether any of the acts referred to in paragraph (1) of section 7508(a) were performed within the time prescribed therefor. `(b) SPECIAL RULE FOR OVERPAYMENTS- `(1) IN GENERAL- Subsection (a) shall not apply for purposes of determining the amount of interest on any overpayment of tax. `(2) SPECIAL RULES- In the case of any return filed by an individual entitled to the benefits of subsection (a) during the period disregarded under subsection (a), subsections (b)(3) and (e) of section 6611 shall not apply. `(c) DESERT SHIELD SERVICE- For purposes of this section-- `(1) IN GENERAL- The term `Desert Shield service' means any service in a unit of the Armed Forces of the United States (as defined in section 7701(a)(15)) or in support of any such unit if-- `(A) such service is performed in the Persian Gulf area, and `(B) such service is performed during the period that there is in effect a designation by the President that such unit is part of the Desert Shield operation. `(2) PERIODS OF HOSPITALIZATION- An individual shall be treated as performing Desert Shield services during any period of continuous hospitalization attributable to an injury received while performing Desert Shield services. `(d) SPECIAL RULES- `(1) APPLICATION TO SPOUSE- The provisions of this section shall apply to the spouse of any individual entitled to the benefits of subsection (a). `(2) MISSING STATUS- The period of service referred to in subsection (c) shall include the period during which an individual entitled to benefits under subsection (a) is in missing status, within the meaning of section 6013(f)(3). `(3) CERTAIN RULES MADE APPLICABLE- Rules similar to the rules of section 7508(d) shall apply for purposes of this section.' (b) CLERICAL AMENDMENT- The table of sections for chapter 77 of such Code is amended by inserting after the item relating to section 7508 the following new item: `Sec. 7508A. Extension of time for Desert Shield Operation.'