H. R. 2572
IN THE HOUSE OF REPRESENTATIVES
May 22, 2015
Mr. Kelly of Pennsylvania (for himself, Mr. McDermott, and Mr. Sam Johnson of Texas) introduced the following bill; which was referred to the Committee on Ways and Means
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.
This Act may be cited as the
Wounded Warrior Tax Equity Act of 2015.
Prevention of extension of tax collection period for members of the armed forces who are hospitalized as a result of combat zone injuries
Section 7508(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
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.
The amendment made by this section shall apply to taxes assessed before, on, or after the date of the enactment of this Act.