Title: A bill to amend the Internal Revenue Code of 1986 to modify the automatic extension of certain deadlines in the case of taxpayers affected by federally declared disasters, and for other purposes.
Policy area: Taxation

Summary:
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.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 5039 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 5039

  To amend the Internal Revenue Code of 1986 to modify the automatic 
  extension of certain deadlines in the case of taxpayers affected by 
         federally declared disasters, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           December 16, 2020

  Mr. Portman introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to modify the automatic 
  extension of certain deadlines in the case of taxpayers affected by 
         federally declared disasters, and for other purposes.

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

SECTION 1. MODIFICATION OF AUTOMATIC EXTENSION OF CERTAIN DEADLINES IN 
              THE CASE OF TAXPAYERS AFFECTED BY FEDERALLY DECLARED 
              DISASTERS.

    (a) In General.--Section 7508A(d)(1) of the Internal Revenue Code 
of 1986 is amended--
            (1) by striking ``the latest incident period 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
            (2) 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, the acts and amounts described in 
        subsection (a)''.
    (b) Effective Date.--The amendment made by this section shall apply 
to federally declared disasters declared after December 31, 2019.

SEC. 2. 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. 3. 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.--Notwithstanding any other 
provision of this title, in any case in which the location for filing a 
petition or the office of the clerk of the Tax Court is inaccessible 
(including by reason of a lapse in appropriations), the relevant time 
period for filing such petition shall be tolled--
            ``(1) in any case in which the period of inaccessibility 
        was not more than 5 days, for the number of days within such 
        period, and
            ``(2) in any case in which the period of inaccessibility 
        was 5 days or more, for the number of days within such period 
        plus an additional 14 days.''.
    (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) on or after February 1, 
2020.
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