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H.R. 2976 - Filing Relief for Natural Disasters Act

MAY 23, 2019

H.R. 2976; Filing Relief for Natural Disasters Act

DATED MAY 23, 2019
DOCUMENT ATTRIBUTES
  • Authors
    Chu, Rep. Judy
  • Institutional Authors
    U.S. House of Representatives
    House Ways and Means Committee
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2019-20553
  • Tax Analysts Electronic Citation
    2019 TNT 102-42
Citations: H.R. 2976; Filing Relief for Natural Disasters Act

116TH CONGRESS
1ST SESSION

H.R. 2976

To amend the Internal Revenue Code of 1986 to provide authority to postpone
certain deadlines by reason of State declared disasters or emergencies.

IN THE HOUSE OF REPRESENTATIVES

MAY 23, 2019

Ms. JUDY CHU of California (for herself and Mr. KATKO) introduced
the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide authority to postpone certain deadlines by reason of State declared disasters or emergencies.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the "Filing Relief for Natural Disasters Act".

SEC. 2. AUTHORITY TO POSTPONE FEDERAL TAX DEADLINES BY REASON OF STATE-DECLARED DISASTERS.

(a) IN GENERAL. — Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection:

"(c) SPECIAL RULE FOR STATE-DECLARED DISASTERS. — 

"(1) IN GENERAL. — Upon the request of the Governor of a State (or the Mayor, in the case of the District of Columbia) in which an emergency or disaster has been declared under State law, subsection (a) shall apply to such State-declared emergency or disaster in the same manner as such subsections apply to federally declared disasters.

"(2) STATE. — For purposes of this section, the term 'State' includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.".

(b) EFFECTIVE DATE. — The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.

DOCUMENT ATTRIBUTES
  • Authors
    Chu, Rep. Judy
  • Institutional Authors
    U.S. House of Representatives
    House Ways and Means Committee
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2019-20553
  • Tax Analysts Electronic Citation
    2019 TNT 102-42
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