S 993
112th CONGRESS
1st Session
S. 993
To amend the Internal Revenue Code of 1986 to prevent the extension
of the tax collection period merely because the taxpayer is a member
of the Armed Forces who is hospitalized as a result of combat zone injuries.
IN THE SENATE OF THE UNITED STATES
May 12, 2011
Mr. CORNYN introduced the following bill; which was read twice and
referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to prevent the extension
of the tax collection period merely because the taxpayer is a member
of the Armed Forces who is hospitalized as a result of combat zone injuries.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Wounded Warrior Tax Equity Act of 2011'.
SEC. 2. PREVENTION OF EXTENSION OF TAX COLLECTION PERIOD FOR MEMBERS
OF THE ARMED FORCES WHO ARE HOSPITALIZED AS A RESULT OF COMBAT ZONE
INJURIES.
(a) In General- Section 7508(e) of the Internal Revenue Code of 1986
is amended by adding at the end the following new paragraph:
`(3) COLLECTION PERIOD AFTER ASSESSMENT NOT EXTENDED AS A RESULT OF
HOSPITALIZATION- With respect to any period of continuous qualified
hospitalization described in subsection (a) and the next 180 days
thereafter, subsection (a) shall not apply in the application of section
6502.'.
(b) Effective Date- The amendment made by this section shall apply to
taxes assessed before, on, or after the date of the enactment of this
Act.
END
