skip to main content

H.R. 2572 (114th): Wounded Warrior Tax Equity Act of 2015

The text of the bill below is as of May 22, 2015 (Introduced).


I

114th CONGRESS

1st Session

H. R. 2572

IN THE HOUSE OF REPRESENTATIVES

May 22, 2015

(for himself, Mr. McDermott, and Mr. Sam Johnson of Texas) introduced the following bill; which was referred to the Committee on Ways and Means

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.

1.

Short title

This Act may be cited as the Wounded Warrior Tax Equity Act of 2015.

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.