[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 345 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 345

 To amend the Internal Revenue Code of 1986 to suspend the running of 
 periods of limitation for credit or refund of overpayment of Federal 
   income tax by veterans while their service-connected compensation 
   determinations are pending with the Secretary of Veterans Affairs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 25, 2005

  Mr. Platts introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to suspend the running of 
 periods of limitation for credit or refund of overpayment of Federal 
   income tax by veterans while their service-connected compensation 
   determinations are pending with the Secretary of Veterans Affairs.

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

SECTION 1. RUNNING OF PERIODS OF LIMITATION SUSPENDED PENDING SERVICE-
              CONNECTED COMPENSATION DETERMINATIONS.

    (a) In General.--Section 6511 of the Internal Revenue Code of 1986 
(relating to limitation on credit or refund) is amended by 
redesignating subsection (i) as subsection (j) and by inserting after 
subsection (h) the following new subsection:
    ``(i) Running of Periods of Limitation Suspended Pending Service-
Connected Compensation Determinations.--If the claim for credit or 
refund of any tax imposed by subtitle A relates to an overpayment 
attributable to the determination by the Secretary of Veterans Affairs 
that an individual is entitled to compensation under chapter 11 of 
title 38, United States Code, the running of the periods specified in 
subsections (a), (b), and (c) with respect to the individual shall be 
suspended during the period beginning on the date the individual 
submits a claim for such compensation and ending on the date of the 
determination by the Secretary of Veterans Affairs.''.
    (b) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply with respect to submissions of claims for compensation 
        under chapter 11 of title 38, United States Code, after 
        December 31, 1995.
            (2) Waiver of limitations.--
                    (A) In general.--If the credit or refund of any 
                overpayment of tax resulting from a determination 
                described in subparagraph (B) is prevented at any time 
                by the operation of any law or rule of law (including 
                res judicata), such credit or refund may nevertheless 
                be allowed or made if the claim therefor is filed 
                before the close of the 1-year period beginning on the 
                date of the enactment of this Act.
                    (B) Determination described.--A determination is 
                described in this subparagraph if the determination is 
                made by the Secretary of Veterans Affairs under chapter 
                11 of title 38, United States Code, after December 31, 
                1995.
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