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I
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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Filing Relief for Nat-
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ural Disasters Act’’.
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SEC. 2. AUTHORITY TO POSTPONE FEDERAL TAX DEAD-
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LINES BY REASON OF STATE-DECLARED DIS-
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ASTERS.
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(a) IN GENERAL.—Section 7508A of the Internal
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Revenue Code of 1986 is amended by redesignating sub-
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section (c) as subsection (d) and by inserting after sub-
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section (b) the following new subsection:
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‘‘(c) SPECIAL RULE FOR STATE-DECLARED DISAS-
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TERS.—
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‘‘(1) IN GENERAL.—Upon the request of the
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Governor of a State (or the Mayor, in the case of
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the District of Columbia) in which an emergency or
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disaster has been declared under State law, sub-
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section (a) shall apply to such State-declared emer-
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gency or disaster in the same manner as such sub-
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sections apply to federally declared disasters.
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‘‘(2) STATE.—For purposes of this section, the
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term ‘State’ includes the District of Columbia, the
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Commonwealth of Puerto Rico, the Virgin Islands,
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Guam, American Samoa, and the Commonwealth of
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the Northern Mariana Islands.’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to declarations made after the date
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of the enactment of this Act.
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