PREVENTION OF EXTENSION OF TAX COLLECTION PERIOD FOR MEMBERS OF THE ARMED FORCES WHO ARE HOSPITALIZED AS A RESULT OF COMBAT ZONE INJURIES.

SEC. 309. PREVENTION OF EXTENSION OF TAX COLLECTION PERIOD FOR MEMBERS OF THE ARMED FORCES WHO ARE HOSPITALIZED AS A RESULT OF COMBAT ZONE INJURIES. (a) [26 U.S.C. 7508] In General.—Section 7508(e) is amended by adding at the end the following new paragraph: “(3) Collection period after assessment not extended as a result of hospitalization.—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.” . (b) [26 U.S.C. 7508 note] Effective Date.—The amendment made by this section shall apply to taxes assessed before, on, or after the date of the enactment of this Act.