[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 2785 Introduced in Senate (IS)]







107th CONGRESS
  2d Session
                                S. 2785

  To amend the Internal Revenue Code of 1986 to provide a tax filing 
    delay for members of the Armed Forces serving in a contingency 
                               operation.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 24, 2002

Mr. Johnson (for himself and Mr. Durbin) 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 tax filing 
    delay for members of the Armed Forces serving in a contingency 
                               operation.

    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 ``Armed Forces Filing Fairness Act of 
2002''.

 SEC. 2. EXTENSION OF TAX FILING DELAY PROVISIONS TO MILITARY PERSONNEL 
              SERVING IN CONTINGENCY OPERATIONS.

    (a) In General.--Section 7508(a) of the Internal Revenue Code of 
1986 (relating to time for performing certain acts postponed by reason 
of service in combat zone) is amended--
            (1) by inserting ``or when deployed outside the United 
        States away from the individual's permanent duty station while 
        participating in an operation designated by the Secretary of 
        Defense as a contingency operation (as defined in section 
        101(a)(13) of title 10, United States Code) or which became 
        such a contingency operation by operation of law'' after 
        ``section 112'',
            (2) by inserting in the first sentence ``or at any time 
        during the period of such contingency operation'' after ``for 
        purposes of such section'',
            (3) by inserting ``or operation'' after ``such an area'', 
        and
            (4) by inserting ``or operation'' after ``such area''.
    (b) Conforming Amendments.--
            (1) Section 7508(d) of the Internal Revenue Code of 1986 is 
        amended by inserting ``or contingency operation'' after 
        ``area''.
            (2) The heading for section 7508 of such Code is amended by 
        inserting ``or contingency operation'' after ``combat zone''.
            (3) The item relating to section 7508 in the table of 
        sections for chapter 77 of such Code is amended by inserting 
        ``or contingency operation'' after ``combat zone''.
    (c) Effective Date.--The amendments made by this section shall 
apply to any period for performing an act which has not expired before 
the date of the enactment of this Act.
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