[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 830 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                 S. 830

                For the relief of Richard W. Schaffert.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

               April 27 (legislative day, April 19), 1993

   Mr. Exon introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
                For the relief of Richard W. Schaffert.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. WAIVER OF TIME LIMITATIONS.

    (a) In General.--The limitations set forth in sections 6511 and 
6514(a) of the Internal Revenue Code of 1986 (relating to period of 
limitation on filing claim and on allowance of credits or refunds for 
tax overpayment) shall not apply to a claim filed by Richard W. 
Schaffert of Lincoln, Nebraska, for credit or refund of an overpayment 
of the individual Federal income tax Richard W. Schaffert paid for the 
taxable year 1983.
    (b) Deadline.--Subsection (a) shall apply only if Richard W. 
Schaffert submits a claim pursuant to such subsection within the 1-year 
period beginning on the date of the enactment of this Act.

                                 <all>