Disaster Certainty Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 1095 To amend the Internal Revenue Code of 1986 to automatically postpone certain deadlines in the case of taxpayers located in a disaster area. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 7, 2019 Mr. RICE of South Carolina 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 automati- cally postpone certain deadlines in the case of taxpayers located in a disaster area. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Disaster Certainty Act 4 of 2019’’. 5 SEC. 2. AUTOMATIC EXTENSION OF FILING DEADLINE. 6 (a) IN GENERAL.—Section 7508A of the Internal 7 Revenue Code of 1986 is amended by adding at the end 8 the following new subsection: 9 VerDate Sep 11 2014 00:53 Feb 21, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1095.IH H1095 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HR 1095 IH ‘‘(d) MANDATORY 60-DAY EXTENSION.—In the case 1 of— 2 ‘‘(1) any individual whose principal place of 3 abode is in a disaster area (as defined in section 4 165(i)(5)(B)), and 5 ‘‘(2) any taxpayer if the taxpayer’s principal 6 place of business (other than the business of per- 7 forming services of an employee) is located in a dis- 8 aster area (as so defined), 9 the period beginning on the earliest incident date specified 10 in the declaration to which such area relates and ending 11 on the date which is 60 days after the latest incident date 12 so specified shall be disregarded in the same manner as 13 a period specified under subsection (a).’’. 14 (b) EFFECTIVE DATE.—The amendment made by 15 this section shall apply to federally declared disasters de- 16 clared after December 31, 2018. 17 Æ VerDate Sep 11 2014 00:53 Feb 21, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1095.IH H1095 pamtmann on DSKBFK8HB2PROD with BILLS