Details of Public Law 117-58, section 80502 , Infrastructure Investment and Jobs Act, Modifications of Rules for Postponing Certain Acts by Reason of Service in Combat Zone or Contingency Operation

This section allows an extension for filing a petition with the Tax Court or an appeal from the Tax Court for taxpayers who are serving in the Armed Forces or in support of the military in a combat zone, in a contingency operation, or hospitalized due to injury while serving in a combat zone or contingency operation.

This section would also allow an extension for filing an erroneous refund suit.