A bill to provide for periods of military, naval, or air service in the Persian Gulf region in connection with Operation Desert Shield to be disregarded in determining the time for performing certain acts required by the Internal Revenue Code of 1986.

Disregards the period of service in the Persian Gulf in connection with Operation Desert Shield, including any period of hospitalization outside the United States as a result of injury received while serving in such region, and the next 180 days thereafter, in determining the time for performing certain tax-related acts required under the Internal Revenue Code.