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.
Latest action · Feb 8, 2007 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedFeb 8, 2007
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Amends the Internal Revenue Code to suspend the limitation period for filing refund claims for overpayments of tax for any veteran whose overpayment relates to a determination by the Secretary of Veterans Affairs that such veteran was entitled to service-connected disability compensation. Provides that the suspension period begins on the date a veteran submits a claim for compensation and ends on the date the Secretary makes a determination. Permits a veteran to file a refund claim for overpayment of tax (relating to benefit determinations made by the Secretary of Veterans Affairs after 1995) even if the claim is barred by law, if the claim is filed before the end of one year after enactment of this Act.
Cosponsors 2
Members who signed on, in the order they did. Signatures ran from Apr 16, 2007 to Feb 7, 2008.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-GA | Jim Marshall | Apr 16, 2007 | |
| R-IL | Timothy V. Johnson | Feb 7, 2008 |
Actions 2
Everything that happened, newest first.
- Feb 8, 2007Introduced in House
- Feb 8, 2007Referred to the House Committee on Ways and Means.
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Feb 8, 2007Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.