50a U.S. Code Rule - Income taxes
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(a)
Deferral of tax
Upon notice to the Internal Revenue Service or the tax authority of a State or a political subdivision of a State, the collection of income tax on the income of a servicemember falling due before or during military service shall be deferred for a period not more than 180 days after termination of or release from military service, if a servicemember’s ability to pay such income tax is materially affected by military service.
(b)
Accrual of interest or penalty
No interest or penalty shall accrue for the period of deferment by reason of nonpayment on any amount of tax deferred under this section.
Source
(Oct. 17, 1940, ch. 888, title V, § 510, as added Pub. L. 108–189, § 1,Dec. 19, 2003, 117 Stat. 2858.)
Prior Provisions
A prior section
570, acts Oct. 17, 1940, ch. 888, art. V, § 510,54 Stat. 1189; Pub. L. 102–12, § 9(23),Mar. 18, 1991, 105 Stat. 41, related to homestead entrymen permitted to leave entries to perform farm labor, prior to the general amendment of this Act by Pub. L. 108–189.
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