II

Calendar No. 90

106TH CONGRESS

1ST SESSION S. 767

To amend the Internal Revenue Code of 1986 to provide a 2-month extension

for the due date for filing a tax return for any member of a uniformed

service on a tour of duty outside the United States for a period which

includes the normal due date for such filing.

IN THE SENATE OF THE UNITED STATES

APRIL 12, 1999

Mr. COVERDELL (for himself, Mr. LEVIN, Mr. MCCAIN, Mr. TORRICELLI,

Mrs. HUTCHISON, and Mr. CLELAND) introduced the following bill; which

was read the first time

APRIL 13, 1999

Read the second time and placed on the calendar

A BILL

To amend the Internal Revenue Code of 1986 to provide

a 2-month extension for the due date for filing a tax

return for any member of a uniformed service on a

tour of duty outside the United States for a period

which includes the normal due date for such filing.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,
2

S 767 PCS

1 SECTION 1. SHORT TITLE.

2 This Act may be cited as the ‘‘Uniformed Services

3 Filing Fairness Act of 1999’’.

4 SEC. 2. EXTENSION OF TIME TO FILE AND PAY TAXES FOR

5 MEMBERS OF UNIFORMED SERVICES ON

6 DUTY ABROAD.

7 (a) IN GENERAL.—Chapter 77 of the Internal Rev8 enue Code of 1986 (relating to miscellaneous provisions)

9 is amended by inserting after section 7508A the following:

10 ‘‘SEC. 7508B. EXTENSION OF TIME TO FILE AND PAY TAXES

11 FOR MEMBERS OF UNIFORMED SERVICES ON

12 DUTY ABROAD.

13 ‘‘In the case of any taxpayer (and the spouse of such

14 taxpayer) who serves as a member of a uniformed service

15 (as defined in section 3121(n)), or in support of such uni16 formed service, in an area outside the United States or

17 the Commonwealth of Puerto Rico, for a tour of duty

18 which includes the date for filing tax returns under section

19 6071 (determined without regard to extensions), the Sec20 retary shall provide that a 2-month period beginning on

21 such date shall be disregarded in determining under the

22 internal revenue laws, in respect of any tax liability (in23 cluding any interest, penalty, additional amount, or addi24 tion to the tax) of such taxpayer—
3

S 767 PCS

1 ‘‘(1) whether any of the acts described in para2 graph (1) of section 7508(a) were performed within

3 the time prescribed therefor, and

4 ‘‘(2) the amount of any credit, refund, or inter5 est on any overpayment.’’.

6 (b) CONFORMING AMENDMENT.—The table of sec7 tions for chapter 77 of the Internal Revenue Code of 1986

8 is amended by inserting after the item relating to section

9 7508A the following:

‘‘Sec. 7508B. Extension of time to file and pay taxes for members of uniformed

services on duty abroad.’’

10 (c) EFFECTIVE DATE.—The amendments made by

11 this section shall apply to returns due for taxable years

12 beginning after December 31, 1997.

Calendar No. 90

106TH CONGRESS

1ST SESSION S. 767

A BILL

To amend the Internal Revenue Code of 1986 to

normal due date for such filing.United States for a period which includes theformed service on a tour of duty outside thefiling a tax return for any member of a uniprovide a 2-month extension for the due date for

APRIL 13, 1999

Read the second time and placed on the calendar