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.

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Jan 25, 2005

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.

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People & committees

Who introduced it

Rep. Platts, Todd Russell [R-PA-19] · R–PA

Committees

Ways and Means Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

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Jan 25, 2005
Referred to the House Committee on Ways and Means.
Jan 25, 2005
Introduced in House
Jan 25, 2005
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · Jan 25, 2005 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Feb 7, 2024. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze H.R.345 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

View full prompt & sources

Discuss H.R.345, 109th Congress: 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.

Official record: https://www.congress.gov/bill/109th-congress/house-bill/345

Text version to examine: Introduced in House · 2005-01-25.

Official full text: https://www.congress.gov/109/bills/hr345/BILLS-109hr345ih.htm

Imported record last updated by the source: 2024-02-07T16:35:04Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.345 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.345 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss H.R.345, 109th Congress: 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.

Official record: https://www.congress.gov/bill/109th-congress/house-bill/345

Text version to examine: Introduced in House · 2005-01-25.

Official full text: https://www.congress.gov/109/bills/hr345/BILLS-109hr345ih.htm

Imported record last updated by the source: 2024-02-07T16:35:04Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.345 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.345 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.345, 109th Congress: 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.

Official record: https://www.congress.gov/bill/109th-congress/house-bill/345

Text version to examine: Introduced in House · 2005-01-25.

Official full text: https://www.congress.gov/109/bills/hr345/BILLS-109hr345ih.htm

Imported record last updated by the source: 2024-02-07T16:35:04Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.345 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.345 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.345, 109th Congress: 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.

Official record: https://www.congress.gov/bill/109th-congress/house-bill/345

Text version to examine: Introduced in House · 2005-01-25.

Official full text: https://www.congress.gov/109/bills/hr345/BILLS-109hr345ih.htm

Imported record last updated by the source: 2024-02-07T16:35:04Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.345 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.