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[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 803 Engrossed in House (EH)]

H. Res. 803

                 In the House of Representatives, U.S.,

                                                           May 9, 2006.
    Resolved, That upon the adoption of this resolution the bill (H.R. 1499) 
entitled ``An Act to amend the Internal Revenue Code of 1986 to allow members of 
the Armed Forces serving in a combat zone to make contributions to their 
individual retirement plans even if the compensation on which such contribution 
is based is excluded from gross income, and for other purposes'', with the 
Senate amendment thereto, shall be considered to have been taken from the 
Speaker's table to the end that the Senate amendment thereto be, and the same is 
hereby, agreed to with an amendment as follows:

            At the end of the Senate amendment add the following:

            On page 3, after line 3 of the House engrossed bill, insert 
      the following:

    (c) Contributions for Taxable Years Ending Before Enactment.--
            (1) In general.--In the case of any taxpayer with respect 
        to whom compensation was excluded from gross income under 
        section 112 of the Internal Revenue Code of 1986 for any 
        taxable year beginning after December 31, 2003, and ending 
        before the date of the enactment of this Act, any contribution 
        to an individual retirement plan made on account of such 
        taxable year and not later than the last day of the 3-year 
        period beginning on the date of the enactment of this Act shall 
        be treated, for purposes of such Code, as having been made on 
        the last day of such taxable year.
            (2) Waiver of limitations.--
                    (A) Credit or refund.--If the credit or refund of 
                any overpayment of tax resulting from a contribution to 
                which paragraph (1) applies is prevented at any time by 
                the operation of any law or rule of law (including res 
                judicata), such credit or refund may nevertheless be 
                allowed or made if the claim therefor is filed before 
                the close of the 1-year period beginning on the date 
                that such contribution is made (determined without 
                regard to paragraph (1)).
                    (B) Assessment of deficiency.--The period for 
                assessing a deficiency attributable to a contribution 
                to which paragraph (1) applies shall not expire before 
                the close of the 3-year period beginning on the date 
                that such contribution is made. Such deficiency may be 
                assessed before the expiration of such 3-year period 
                notwithstanding the provisions of any other law or rule 
                of law which would otherwise prevent such assessment.
            (3) Individual retirement plan defined.--For purposes of 
        this subsection, the term ``individual retirement plan'' has 
        the meaning given such term by section 7701(a)(37) of such 
        Code.

            Attest:

                                                                 Clerk.
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