[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2686 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2686

To amend the Internal Revenue Code of 1986 to prevent the extension of 
 the tax collection period merely because the taxpayer is a member of 
    the Armed Forces who is hospitalized as a result of combat zone 
                               injuries.


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                   IN THE SENATE OF THE UNITED STATES

                             July 30, 2014

  Mr. Cornyn 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 prevent the extension of 
 the tax collection period merely because the taxpayer is a member of 
    the Armed Forces who is hospitalized as a result of combat zone 
                               injuries.

    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 ``Wounded Warrior Tax Equity Act of 
2014''.

SEC. 2. PREVENTION OF EXTENSION OF TAX COLLECTION PERIOD FOR MEMBERS OF 
              THE ARMED FORCES WHO ARE HOSPITALIZED AS A RESULT OF 
              COMBAT ZONE INJURIES.

    (a) In General.--Section 7508(e) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(3) Collection period after assessment not extended as a 
        result of hospitalization.--With respect to any period of 
        continuous qualified hospitalization described in subsection 
        (a) and the next 180 days thereafter, subsection (a) shall not 
        apply in the application of section 6502.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxes assessed before, on, or after the date of the enactment of 
this Act.
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