[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4250 Introduced in House (IH)]

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114th CONGRESS
  1st Session
                                H. R. 4250

  To amend the Internal Revenue Code of 1986 to extend the statute of 
 limitation for credit or refund for taxpayers who receive combat pay.


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                    IN THE HOUSE OF REPRESENTATIVES

                           December 15, 2015

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

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to extend the statute of 
 limitation for credit or refund for taxpayers who receive combat pay.

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

SECTION 1. EXTENDED STATUTE OF LIMITATION FOR CREDIT OR REFUND FOR 
              TAXPAYERS WHO RECEIVE COMBAT PAY.

    (a) In General.--Section 6511 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (i) as subsection (j) and by 
inserting after subsection (h) the following new subsection:
    ``(i) Special Rule for Excludable Combat Pay.--In the case of a 
claim for credit or refund which relates to an overpayment of tax 
imposed by subtitle A for a taxable year in which the taxpayer received 
compensation properly excludible from gross income under section 112, 
this section shall be applied--
            ``(1) by substituting `15 years' for `3 years' each place 
        it appears in subsections (a) and (b)(2),
            ``(2) by substituting `15 years' for `2 years' each place 
        it appears in such subsections, and
            ``(3) by substituting `15-year period' for `3-year period' 
        each place it appears in subsection (b)(2).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to claims for credit or refund made on or after the date of the 
enactment of this Act.
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