Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act

To amend the Internal Revenue Code of 1986 to provide relief for taxpayers affected by disasters or other critical events. 1. Short title This Act may be cited as the Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act 2. Modification of automatic extension of certain deadlines in the case of taxpayers affected by Federally declared disasters (a) In general Section 7508A(d) (1) in paragraph (1)— (A) by striking the latest incident date so specified the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued (B) by striking in the same manner as a period specified under subsection (a) in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs (A) through (F) of section 7508(a)(1) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date determined under subparagraph (B)) (2) by striking paragraph (3) and inserting the following: (3) Disaster area For purposes of this subsection, the term disaster area 42 U.S.C. 5174 ; and (3) by adding at the end the following: (6) Multiple declarations For purposes of paragraph (1), in the case of multiple declarations relating to a disaster area which are issued within a 60-day period, a separate period shall be determined under such paragraph with respect to each such declaration. . (b) Effective date The amendment made by this section shall apply to federally declared disasters declared after the date of enactment of this Act. 3. Modifications of rules for postponing certain acts by reason of service in combat zone or contingency operation (a) In general Section 7508(a)(1) (1) by striking subparagraph (C) and inserting the following: (C) Filing a petition with the Tax Court, or filing a notice of appeal from a decision of the Tax Court; ; and (2) by inserting or in respect of any erroneous refund any tax (b) Effective date The amendments made by this section shall apply to any period for performing an act which has not expired before the date of the enactment of this Act. 4. Tolling of time for filing a petition with the tax court (a) In general Section 7451 (1) by striking The Tax Court (a) Fees The Tax Court ; and (2) by adding at the end the following new subsection: (b) Tolling of time in certain cases (1) In general Notwithstanding any other provision of this title, in any case (including by reason of a lapse in appropriations) in which a filing location is inaccessible or otherwise unavailable to the general public on the date a petition is due, the relevant time period for filing such petition shall be tolled for the number of days within the period of inaccessibility plus an additional 14 days. (2) Filing location For purposes of this subsection, the term filing location (A) the office of the clerk of the Tax Court, or (B) any on-line portal made available by the Tax Court for electronic filing of petitions. . (b) Conforming amendments (1) The heading for section 7451 Fee for filing petition Petitions (2) The item in the table of contents for part II of subchapter C of chapter 76 of such Code is amended by striking Fee for filing petition Petitions (c) Effective date The amendments made by this section shall apply to petitions required to be timely filed (determined without regard to the amendments made by this section) after the date of enactment of this Act.

Summary: Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act This bill modifies the mandatory extension of certain tax filing and other tax-related deadlines for taxpayers affected by federally declared disasters and rules for postponing certain tax filing or payment requirements due to service in a combat zone or a contingency operation. It also tolls the deadline for filing a petition in the Tax Court if the location for filing the petition is inaccessible.