EXTENSION OF TIME FOR FILING FOR PERSONS SERVING IN COMBAT ZONE

SEC. 605. EXTENSION OF TIME FOR FILING FOR PERSONS SERVING IN COMBAT ZONE (a) In General.— Section 101(g) of the Ethics in Government Act of 1978 is amended— (1) by inserting “(1)” after “(g)”; and (2) by adding at the end the following: “(2) (A) In the case of an individual who is serving in the Armed Forces, or serving in support of the Armed Forces, in an area while that area is designated by the President by Executive order as a combat zone for purposes of section 112 of the Internal Revenue Code of 1986, the date for the filing of any report shall be extended so that the date is 180 days after the later of— “(i) the last day of the individual’s service in such area during such designated period; or “(ii) the last day of the individual’s hospitalization as a result of injury received or disease contracted while serving in such area. “(B) The Office of Government Ethics, in consultation with the Secretary of Defense, may prescribe procedures under this paragraph.”. (b) Effective Date.— The amendments made by subsection (a) shall apply with respect to reports required to be filed after January 17, 1991.