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[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4655 Introduced in House (IH)]

<DOC>

114th CONGRESS
  2d Session
                                H. R. 4655

  To amend the Internal Revenue Code of 1986 to provide for a minimum 
  automatic extension of certain Federal tax deadlines in the case of 
                     Federally declared disasters.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             March 1, 2016

Mr. Palazzo (for himself, Mr. Cramer, Mr. Bost, Mr. Olson, Mr. Sherman, 
 Mr. Quigley, Mr. Cole, Mr. Carter of Georgia, Mr. Kind, Mr. Barr, Mr. 
 Diaz-Balart, and Mr. MacArthur) 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 for a minimum 
  automatic extension of certain Federal tax deadlines in the case of 
                     Federally declared disasters.

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

SECTION 1. MINIMUM AUTOMATIC EXTENSION OF CERTAIN FEDERAL TAX DEADLINES 
              IN THE CASE OF FEDERALLY DECLARED DISASTERS.

    (a) In General.--Section 7508A of the Internal Revenue Code of 1986 
is amended by redesignating subsection (c) as subsection (e) and by 
inserting after subsection (b) the following new subsections:
    ``(c) Minimum Automatic Extension in the Case of Federally Declared 
Disasters.--
            ``(1) In general.--In the case of a specified disaster 
        affected person--
                    ``(A) such person shall be treated for purposes of 
                this section as having been determined by the Secretary 
                to be affected by a Federally declared disaster, and
                    ``(B) subsection (a) shall be applied by treating 
                the Secretary as having specified a period of 90 days 
                with respect to such person (or such longer period of 
                up to 1 year as the Secretary may otherwise specify).
            ``(2) Specified disaster affected person.--For purposes of 
        this subsection, the term `specified disaster affected person' 
        means--
                    ``(A) any individual who resides in a disaster area 
                at the time of the Federally declared disaster with 
                respect to such area, and
                    ``(B) any corporation or partnership if the 
                principal place of business of such corporation or 
                partnership is in such area at such time.
    ``(d) Federally Declared Disaster; Disaster Area.--For purposes of 
this section, the terms `Federally declared disaster' and `disaster 
area' have the respective meanings given such terms by section 
165(i).''.
    (b) Conforming Amendment.--Section 7508A(a) of such Code is amended 
by striking ``federally declared disaster (as defined by section 
165(h)(3)(C)(i))'' and inserting ``Federally declared disaster''.
    (c) Effective Date.--The amendments made by this section shall 
apply to disasters declared after the date of the enactment of this 
Act.
                                 <all>
```