I 
111TH CONGRESS 
1ST SESSION 
H. R. 341 
To amend the Internal Revenue Code of 1986 to suspend the running of 
periods of limitation for credit or refund of overpayment of Federal 
income tax by veterans while their service-connected compensation deter-
minations are pending with the Secretary of Veterans Affairs. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 8, 2009 
Mr. PLATTS 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 suspend 
the running of periods of limitation for credit or refund 
of overpayment of Federal income tax by veterans while 
their service-connected compensation determinations are 
pending with the Secretary of Veterans Affairs. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. RUNNING OF PERIODS OF LIMITATION SUS-
PENDED 
PENDING 
SERVICE-CONNECTED 
COMPENSATION DETERMINATIONS. 
(a) IN GENERAL.—Section 6511 of the Internal Rev-
enue Code of 1986 (relating to limitation on credit or re-
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fund) is amended by redesignating subsection (i) as sub-
section (j) and by inserting after subsection (h) the fol-
lowing new subsection: 
‘‘(i) RUNNING
OF PERIODS
OF LIMITATION SUS-
PENDED PENDING SERVICE-CONNECTED COMPENSATION 
DETERMINATIONS.—If the claim for credit or refund of 
any tax imposed by subtitle A relates to an overpayment 
attributable to the determination by the Secretary of Vet-
erans Affairs that an individual is entitled to compensa-
tion under chapter 11 of title 38, United States Code, the 
running of the periods specified in subsections (a), (b), 
and (c) with respect to the individual shall be suspended 
during the period beginning on the date the individual 
submits a claim for such compensation and ending on the 
date of the determination by the Secretary of Veterans 
Affairs.’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply with respect to submissions 
of claims for compensation under chapter 11 of title 
38, United States Code, after December 31, 1995. 
(2) WAIVER OF LIMITATIONS.— 
(A) IN GENERAL.—If the credit or refund 
of any overpayment of tax resulting from a de-
termination described in subparagraph (B) is 
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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 
of the enactment of this Act. 
(B) DETERMINATION DESCRIBED.—A de-
termination is described in this subparagraph if 
the determination is made by the Secretary of 
Veterans Affairs under chapter 11 of title 38, 
United States Code, after December 31, 1995. 
Æ 
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