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.'