[Congressional Record Volume 160, Number 121 (Wednesday, July 30, 2014)]
[Senate]
[Page S5137]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. CORNYN:
  S. 2686. 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; to the Committee on Finance.
  Mr. CORNYN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 2686

         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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