To extend the time for performing certain acts under the internal revenue laws for individuals performing services as part of the Desert Shield operation.
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.
Indefinitely postponed by Senate by Unanimous Consent.
Forwarded by Subcommittee to Full Committee.
See H.R.4.
DEBATE - The House proceeded with forty minutes of debate.
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.
Considered as unfinished business.
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).
Roll Call #13 (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).
Roll Call #13 (House)Motion to reconsider laid on the table Agreed to without objection.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported (Amended).
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 5.
Measure laid before Senate by unanimous consent.
Enacted as Public Law 102-2
checking server…
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 99-0. Record Vote No: 4.
Roll Call #4 (Senate)Passed Senate without amendment by Yea-Nay Vote. 99-0. Record Vote No: 4.
Roll Call #4 (Senate)Message on Senate action sent to the House.
Measure Signed in Senate.
Presented to President.
Presented to President.
Signed by President.
Signed by President.
Became Public Law No: 102-2.
Became Public Law No: 102-2.