Wounded Warrior Tax Equity Act of 2015

Bill: 114-s-907
Sponsor: full_name: Sen. Hatch, Orrin G. [R-UT]
Introduced: 2015-04-14
Policy area: Taxation
Subjects: Military medicine

Military operations and strategy

Military personnel and dependents

Tax administration and collection, taxpayers
Latest action: action_date: 2015-04-14
text: Placed on Senate Legislative Calendar under General Orders. Calendar No. 41.

Summaries:
action_date: 2015-04-14
action_desc: Introduced in Senate
text: <p><strong>Wounded Warrior Tax Equity Act of 2015</strong></p> <p> This bill amends the Internal Revenue Code to prevent any suspension of the tax collection period after assessment for taxpayers who are members of the Armed Forces due to a continuous hospitalization for combat zone injuries or the next 180 days after such hospitalization. </p>

action_date: 2015-04-14
action_desc: Reported to Senate without amendment
text: <p>(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)</p> <p><strong>Wounded Warrior Tax Equity Act of 2015</strong></p> <p> (Sec. 2) This bill amends the Internal Revenue Code to prevent any suspension of the tax collection period after assessment for taxpayers who are members of the Armed Forces due to a continuous hospitalization for combat zone injuries or the next 180 days after such hospitalization. </p>

tv_txt: II Calendar No. 41 114th CONGRESS 1st Session S. 907 [Report No. 114–18] IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Hatch , from the Committee on Finance , reported the following original bill; which was read twice and placed on the calendar 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.

April 14, 2015 Read twice and placed on the calendar