Disaster Certainty Act of 2019

Bill: 116-hr-1095
Sponsor: full_name: Rep. Rice, Tom [R-SC-7]
Introduced: 2019-02-07
Policy area: Taxation
Subjects: Disaster relief and insurance

Tax administration and collection, taxpayers
Latest action: action_date: 2019-02-07
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-02-07
action_desc: Introduced in House
text: <p><b>Disaster Certainty Act of 2019</b></p> <p>This bill automatically extends tax filing deadlines by 60 days for taxpayers who have a principal residence or place of business located in a disaster area. </p>

tv_txt: I 116th CONGRESS 1st Session H. R. 1095 IN THE HOUSE OF REPRESENTATIVES February 7, 2019 Mr. Rice of South Carolina 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 automatically postpone certain deadlines in the case of taxpayers located in a disaster area.

1. Short title This Act may be cited as the Disaster Certainty Act of 2019 . 2. Automatic extension of filing deadline (a) In general Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (d) Mandatory 60-Day extension In the case of— (1) any individual whose principal place of abode is in a disaster area (as defined in section 165(i)(5)(B)), and (2) any taxpayer if the taxpayer’s principal place of business (other than the business of performing services of an employee) is located in a disaster area (as so defined), the period beginning on the earliest incident date specified in the declaration to which such area relates and ending on the date which is 60 days after the latest incident date so specified shall be disregarded in the same manner as a period specified under subsection (a). . (b) Effective date The amendment made by this section shall apply to federally declared disasters declared after December 31, 2018.