To amend the Internal Revenue Code of 1986 to provide for the treatment of certain imported recycled halons.
What it does: Adds SECTION 1. TREATMENT OF CERTAIN IMPORTED RECYCLED HALONS wherever appropriate
Sen. Mike DeWine (R-OH)Adds SECTION 1. TREATMENT OF CERTAIN IMPORTED RECYCLED HALONS wherever appropriate
Adds a sectionInserted: SECTION 1. TREATMENT OF CERTAIN IMPORTED RECYCLED HALONS.
Inserted: (a) In General.--Section 1803(c) of the Small Business Job Protection Act of 1986 (Public Law 104-188) is amended by striking "1997" and "1998" and inserting "1994".
Inserted: (b) Waiver of Limitations.--If refund or credit of any overpayment of tax resulting from the amendment made by this section is prevented at any time before the close of the 1-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may nevertheless be made or allowed if claim therefor is filed before the close of such period.
The amendment doesn't say where this goes; the clerk decides.
Original wording
At the appropriate place insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 673. Mr. DeWine submitted an amendment intended to be proposed by him to the bill S. 1054, to provide for reconciliation pursuant to section 201 of the concurrent resolution on the budget for fiscal year 2004; as follows:
At the appropriate place insert the following:
SECTION 1. TREATMENT OF CERTAIN IMPORTED RECYCLED HALONS.
(a) In General.--Section 1803(c) of the Small Business Job Protection Act of 1986 (Public Law 104-188) is amended by striking “1997” and “1998” and inserting “1994”.
(b) Waiver of Limitations.--If refund or credit of any overpayment of tax resulting from the amendment made by this section is prevented at any time before the close of the 1-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may nevertheless be made or allowed if claim therefor is filed before the close of such period.
Legislative Activity
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Senate amendment submitted
May 15, 2003
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Senate amendment submitted
May 15, 2003
Senate amendment proposed (on the floor): Amendment SA 673 proposed by Senator Grassley for Senator DeWine.(consideration: CR S6451-6456; text: CR S6456)
May 15, 2003
Senate amendment agreed to: Amendment SA 673 agreed to in Senate by Unanimous Consent.
May 15, 2003
Amendment SA 673 proposed by Senator Grassley for Senator DeWine. (consideration: CR S6451-6456; text: CR S6456) To amend the Internal Revenue Code of 1986 to provide for the treatment of certain imported recycled halons.
May 15, 2003
Amendment SA 673 agreed to in Senate by Unanimous Consent.
May 15, 2003