Bill > S907

This bill, titled the Wounded Warrior Tax Equity Act of 2015, amends the Internal Revenue Code of 1986 to prevent the government from automatically extending the period during which it can collect taxes from members of the Armed Forces simply because they are hospitalized due to combat zone injuries. Specifically, it adds a new provision stating that the usual rules allowing for an extension of the tax collection period (under section 7508(a) of the code) will not apply to the 180 days following a continuous period of qualified hospitalization for combat-related injuries, nor to the hospitalization period itself, when it comes to collecting taxes after they have been assessed (under section 6502). This change is intended to ensure fairness in tax collection for service members injured in combat.