[Congressional Record Volume 145, Number 14 (Tuesday, January 26, 1999)]
[Senate]
[Page S1011]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. COVERDELL (for himself, Mr. Levin, Mr. McCain, Mr. 
        Torricelli, Mrs. Hutchison, and Mr. Cleland):
  S. 308. A bill to amend the Internal Revenue Code of 1986 to provide 
a 2-month extension for the due date for filing a tax return for any 
member of a uniformed service on a tour of duty outside the United 
States for a period which includes the normal due date for such a 
filing; to the Committee on Finance.


               the uniformed services filing fairness act

 Mr. COVERDELL. Mr. President, American soldiers in the modern 
military operate under a great deal of strain. Forced to work harder 
with fewer resources, our men and women in uniform bear a heavy burden 
defending our nation. This is especially true for those deployed 
overseas. Not only must these troops defend American interests, but 
they also live under constant threat of attack and must spend months 
away from their homes and their families.
  In addition to their duty to protect our nation's security, American 
service men and women still must fulfill obligations back home, 
including paying their taxes. However, in an incredible cart-before-
the-horse scheme that could only be found in our nation's tax code, the 
federal government extends for our troops abroad the deadline for 
filing income tax forms by 2 months, but requires that service men and 
women still pay interest and penalties during the extension period. Mr. 
President, this is unconscionable.
  The Uniformed Services Filing Fairness Act, which I introduce today 
with Senators Levin, McCain, Torricelli, Hutchison, and Cleland is 
simple. It codifies the current two-month extension period available to 
our troops and eliminates the interest and penalties that would 
otherwise be charged. The Joint Committee on Taxation has estimated the 
cost of this commonsense correction at just $4 million over 10 years. 
Mr. President, how can we not afford to pass this bill?
  We must show our nation's soldiers that we support them through 
concrete action. The bill I introduce today will help make the lives of 
soldiers deployed overseas a little easier. I hope my colleagues will 
join me in this simple, inexpensive correction of an unfair tax 
law.
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