[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 308 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                 S. 308

    To amend the Internal Revenue Code of 1986 to provide a 2-month 
extension for the due date for filing a tax return for any member of a 
  uniformed service on a tour of duty outside the United States for a 
       period which includes the normal due date for such filing.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 26, 1999

Mr. Coverdell (for himself, Mr. Levin, Mr. McCain, Mr. Torricelli, Mrs. 
 Hutchison, and Mr. Cleland) 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 provide a 2-month 
extension for the due date for filing a tax return for any member of a 
  uniformed service on a tour of duty outside the United States for a 
       period which includes the normal due date for such filing.

    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 ``Uniformed Services Filing Fairness 
Act of 1999''.

SEC. 2. EXTENSION OF TIME TO FILE AND PAY TAXES FOR MEMBERS OF 
              UNIFORMED SERVICES ON DUTY ABROAD.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 
(relating to miscellaneous provisions) is amended by inserting after 
section 7508A the following:

``SEC. 7508B. EXTENSION OF TIME TO FILE AND PAY TAXES FOR MEMBERS OF 
              UNIFORMED SERVICES ON DUTY ABROAD.

    ``In the case of any taxpayer (and the spouse of such taxpayer) who 
serves as a member of a uniformed service (as defined in section 
3121(n)), or in support of such uniformed service, in an area outside 
the United States or the Commonwealth of Puerto Rico, for a tour of 
duty which includes the date for filing tax returns under section 6071 
(determined without regard to extensions), the Secretary shall provide 
that a 2-month period beginning on such date shall be disregarded in 
determining under the internal revenue laws, in respect of any tax 
liability (including any interest, penalty, additional amount, or 
addition to the tax) of such taxpayer--
            ``(1) whether any of the acts described in paragraph (1) of 
        section 7508(a) were performed within the time prescribed 
        therefor, and
            ``(2) the amount of any credit, refund, or interest on any 
        overpayment.''
    (b) Conforming Amendment.--The table of sections for chapter 77 of 
the Internal Revenue Code of 1986 is amended by inserting after the 
item relating to section 7508A the following:

                              ``Sec. 7508B. Extension of time to file 
                                        and pay taxes for members of 
                                        uniformed services on duty 
                                        abroad.''
    (c) Effective Date.--The amendments made by this section shall 
apply to returns due for taxable years beginning after December 31, 
1997.
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