[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4432 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 4432

            For relief of the estate of Henry Clay Blizzard.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 18, 2005

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

_______________________________________________________________________

                                 A BILL


 
            For relief of the estate of Henry Clay Blizzard.

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

SECTION 1. EXTENSION OF LIMITATION TO FILE AN AMENDED RETURN 
              (ALTERNATIVE).

    (a) In General.--Notwithstanding any other provision of law, in the 
case of the tax imposed by subtitle B of the Internal Revenue Code of 
1986 on the estate of Henry Clay Blizzard, of Decatur, Alabama--
            (1) an amended return made during the 1-year period 
        beginning on the date of the enactment of this Act shall be 
        treated as timely made for purposes of such Code, and
            (2) any overpayment of such tax may be refunded.
    (b) Interest.--Interest shall be allowed and paid on any such 
overpayment at the overpayment rate under section 6621(a)(1) of such 
Code, from the later of--
            (1) the date of such overpayment, or
            (2) the last date prescribed for filing the initial return 
        (determined with regard to extensions),
to the date the amended return is filed. If such overpayment is not 
refunded within 45 days after the amended return is filed, then this 
subsection shall be applied by substituting ``the refund is made'' for 
``the amended return is filed''.
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