26 U.S.C. § 7508
Time for performing certain acts postponed by reason of service in combat zone or contingency operation
Subsection (a) shall not apply for purposes of determining the amount of interest on any overpayment of tax.
If an individual is entitled to the benefits of subsection (a) with respect to any return and such return is timely filed (determined after the application of such subsection), subsections (b)(3) and (e) of section 6611 shall not apply.
The provisions of this section shall apply to the spouse of any individual entitled to the benefits of subsection (a). Except in the case of the combat zone designated for purposes of the Vietnam conflict, the preceding sentence shall not cause this section to apply for any spouse for any taxable year beginning more than 2 years after the date designated under section 112 as the date of termination of combatant activities in a combat zone.
The period of service in the area or contingency operation referred to in subsection (a) shall include the period during which an individual entitled to benefits under subsection (a) is in a missing status, within the meaning of section 6013(f)(3).
Notwithstanding the provisions of subsection (a), any action or proceeding authorized by section 6851 (regardless of the taxable year for which the tax arose), chapter 70, or 71, as well as any other action or proceeding authorized by law in connection therewith, may be taken, begun, or prosecuted. In any other case in which the Secretary determines that collection of the amount of any assessment would be jeopardized by delay, the provisions of subsection (a) shall not operate to stay collection of such amount by levy or otherwise as authorized by law. There shall be excluded from any amount assessed or collected pursuant to this paragraph the amount of interest, penalty, additional amount, and addition to the tax, if any, in respect of the period disregarded under subsection (a). In any case to which this paragraph relates, if the Secretary is required to give any notice to or make any demand upon any person, such requirement shall be deemed to be satisfied if the notice or demand is prepared and signed, in any case in which the address of such person last known to the Secretary is in an area for which United States post offices under instructions of the Postmaster General are not, by reason of the combatant activities, accepting mail for delivery at the time the notice or demand is signed. In such case the notice or demand shall be deemed to have been given or made upon the date it is signed.
The assessment or collection of any internal revenue tax or of any liability to the United States in respect of any internal revenue tax, or any action or proceeding by or on behalf of the United States in connection therewith, may be made, taken, begun, or prosecuted in accordance with law, without regard to the provisions of subsection (a), unless prior to such assessment collection, action, or proceeding it is ascertained that the person concerned is entitled to the benefits of subsection (a).
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.
Any individual who performed Desert Shield services (and the spouse of such individual) shall be entitled to the benefits of this section in the same manner as if such services were services referred to in subsection (a).
2021—Subsec. (a)(1)(C). Pub. L. 117–58, § 80502(a)(1), added subpar. (C) and struck out former subpar. (C) which read as follows: “Filing a petition with the Tax Court for redetermination of a deficiency, or for review of a decision rendered by the Tax Court;”.
Subsec. (a)(1)(J). Pub. L. 117–58, § 80502(a)(2), inserted “or in respect of any erroneous refund” after “any tax”.
2015—Subsec. (a)(3). Pub. L. 114–94 added par. (3).
Subsec. (e)(3). Pub. L. 114–113 added par. (3).
2005—Subsec. (a)(1)(A), (B). Pub. L. 109–73 amended subpars. (A) and (B) generally. Prior to amendment, text read as follows:
“(A) Filing any return of income, estate, or gift tax (except income tax withheld at source and income tax imposed by subtitle C or any law superseded thereby);
“(B) Payment of any income, estate, or gift tax (except income tax withheld at source and income tax imposed by subtitle C or any law superseded thereby) or any installment thereof or of any other liability to the United States in respect thereof;”.
2003—Pub. L. 108–121, § 104(b)(2), inserted “or contingency operation” after “combat zone” in section catchline.
Subsec. (a). Pub. L. 108–121, § 104(a), in introductory provisions, inserted “, or when deployed outside the United States away from the individual’s permanent duty station while participating in an operation designated by the Secretary of Defense as a contingency operation (as defined in section 101(a)(13) of title 10, United States Code) or which became such a contingency operation by operation of law” after “section 112”, “or at any time during the period of such contingency operation” after “for purposes of such section”, “or operation” after “such an area”, and “or operation” after “such area”.
Subsec. (d). Pub. L. 108–121, § 104(b)(1), inserted “or contingency operation” after “area”.
2002—Subsec. (a)(1)(K). Pub. L. 107–134 struck out “in regulations prescribed under this section” before “by the Secretary”.
1991—Subsec. (a). Pub. L. 102–2, § 1(c)(1), in introductory provisions, struck out “outside the United States” before “as a result of injury” and substituted “the period of continuous qualified hospitalization” for “the period of continuous hospitalization outside the United States”.
Subsec. (a)(2). Pub. L. 102–2, § 1(b)(2), struck out “(including interest)” after “refund”.
Subsecs. (b) to (e). Pub. L. 102–2, § 1(b)(1), added subsec. (b) and redesignated former subsecs. (b) to (d) as (c) to (e), respectively.
Subsecs. (f), (g). Pub. L. 102–2, § 1(a), (c)(2), added subsecs. (f) and (g).
1986—Subsec. (b). Pub. L. 99–514 amended last sentence generally. Prior to amendment, last sentence read as follows: “The preceding sentence shall not cause this section to apply to any spouse for any taxable year beginning—
“(1) after
“(2) more than 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in paragraph (1).”
1983—Subsec. (b)(1). Pub. L. 97–448 substituted “
1980—Subsec. (d). Pub. L. 96–589 substituted “cases under title 11 of the United States Code and receiverships” for “bankruptcy and receiverships” in par. (1) heading.
1976—Pub. L. 94–455, § 1906(a)(51)(A), substituted “by reason of service in combat zone” for “by reason of war” in section catchline.
Subsec. (a). Pub. L. 94–455, § 1906(a)(51)(B), (b)(13)(A), substituted “United States” for “States of the Union and the District of Columbia” in two places after “hospitalized outside the” and “hospitalization outside the”, and struck out “or his delegate” after “Secretary”.
Subsec. (b). Pub. L. 94–569 substituted “taxable year beginning” for “taxable year beginning more than 2 years after” in provisions preceding par. (1), substituted “after
Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
1975—Subsecs. (b) to (d). Pub. L. 93–597 added subsecs. (b) and (c) and redesignated former subsec. (b) as (d).
Pub. L. 117–58, div. H, title V, § 80502(b),
Pub. L. 114–113, div. Q, title III, § 309(b),
Pub. L. 109–73, title IV, § 403(c),
Pub. L. 108–121, title I, § 104(c),
Amendment by Pub. L. 107–134 applicable to disasters and terroristic or military actions occurring on or after
Pub. L. 102–2, § 1(d),
Amendment by Pub. L. 99–514 applicable to taxable years beginning after
Amendment by Pub. L. 96–589 effective
Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after
Pub. L. 93–597, § 5(b),
Office of Postmaster General of Post Office Department abolished and all functions, powers, and duties of Postmaster General transferred to United States Postal Service by Pub. L. 91–375, § 4(a),
Ex. Ord. No. 12750,
By the authority vested in me as President by the Constitution and the laws of the United States of America, including section 7508 of the Internal Revenue Code of 1986 (26 U.S.C. 7508), I hereby designate, for purposes of that section, the following locations, including the air space above such locations, as the Persian Gulf Desert Shield area in which any individual who performed Desert Shield services (including the spouse of such individual) is entitled to the benefits of section 7508 of the Internal Revenue Code of 1986:
—the Persian Gulf
—the Red Sea
—the Gulf of Oman
—that portion of the Arabian Sea that lies north of 10 degrees north latitude and west of 68 degrees east longitude
—the Gulf of Aden
—the total land area of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates.