Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act
Bill: S.2581 | Sponsor: Sen. Portman, Rob (R-OH)
Policy area: Taxation

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.

To amend the Internal Revenue Code of 1986 to provide relief for 
       taxpayers affected by disasters or other critical events.

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

SEC. 2. MODIFICATION OF AUTOMATIC EXTENSION OF CERTAIN DEADLINES IN THE 
              CASE OF TAXPAYERS AFFECTED BY FEDERALLY DECLARED 
              DISASTERS.

    (a) In General.--Section 7508A(d) of the Internal Revenue Code of 
1986 is amended--
            (1) in paragraph (1)--
                    (A) by striking ``the latest incident date so 
                specified'' in subparagraph (B) and inserting ``the 
                later of such earliest incident date described in 
                subparagraph (A) or the date such declaration was 
                issued'', and
                    (B) by striking ``in the same manner as a period 
                specified under subsection (a)'' and inserting ``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' means an area in which a major disaster 
        for which the President provides financial assistance under 
        section 408 of the Robert T. Stafford Disaster Relief and 
        Emergency Assistance Act (42 U.S.C. 5174) occurs.'', 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.

SEC. 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) of the Internal Revenue Code of 
1986 is amended--
            (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'' 
        after ``any tax'' in subparagraph (J).
    (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.

SEC. 4. TOLLING OF TIME FOR FILING A PETITION WITH THE TAX COURT.

    (a) In General.--Section 7451 of the Internal Revenue Code of 1986 
is amended--
            (1) by striking ``The Tax Court'' and inserting the 
        following:
    ``(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' means--
                    ``(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 of the Internal Revenue 
        Code of 1986 is amended by striking ``fee for filing petition'' 
        and inserting ``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'' and inserting ``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.
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