[Congressional Record (Bound Edition), Volume 145 (1999), Part 1]
[Senate]
[Pages 1394-1395]
[From the U.S. Government Publishing Office, www.gpo.gov]



                         ADDITIONAL STATEMENTS

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                 UNIFORMED SERVICES FILING FAIRNESS ACT

 Mr. McCAIN. Mr. President, I am proud to cosponsor this bill, 
with Senator Coverdell and others, to provide a 2-month extension to 
file Federal taxes for U.S. military personnel who are on duty abroad.
  Current Treasury regulations allow military personnel to file Federal 
tax forms on June 15 rather than April 15. However, filers who elect to 
use this exception are still subject to interest and penalties during 
that two-month grace period.
  This legislation codifies the existing Treasury regulations and adds 
a waiver of the interest and penalties that could be charged during the 
two-month grace period against military personnel who elect to take the 
filing exception.
  Military personnel, serving their country overseas are often isolated 
from the resources necessary to prepare their tax returns. The Internal 
Revenue Service and the Department of the Treasury recognized this 
reality and provided our nation's military personnel with a much-needed 
two-month grace period to file their taxes.
  However, it is inconsistent to grant a grace period for filers, but 
to penalize those who take it. These brave men and women have not 
committed any wrongdoing; all they are doing is serving their country.

[[Page 1395]]

  Travel to remote regions is inherent to military service. In 1998 
alone, the United States had approximately 37,000 men and women 
deployed to the Persian Gulf region, preparing to go into combat, if so 
ordered. There were also 8,000 American troops deployed in Bosnia, and 
another 70,000 U.S. military personnel deployed in support of other 
commitments worldwide. That is a total of 108,000 women and men 
deployed outside of the United States, away from their primary home, 
protecting and furthering the freedoms we Americans hold so dear.
  We cannot afford to discourage military service by penalizing 
military personnel with interest and penalties merely because the 
unique characteristics of their job makes it difficult to file their 
taxes on time. Military service entails sacrifice, such as long periods 
of time away from friends and family and the constant threat of 
mobilization into hostile territory. We must not use the tax code to 
heap additional burdens upon our women and men in uniform.
  This measure will restore equity and consistency to this tax 
provision, and, at the same time, provide a small measure of tax relief 
to our men and women in the military.
  I urge my colleagues to join me and my other cosponsors to support 
this much-needed measure.

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