Filing Relief for Natural Disasters Act

Bill: 116-s-1677
Sponsor: full_name: Sen. Perdue, David [R-GA]
Introduced: 2019-05-23
Policy area: Taxation
Subjects: Disaster relief and insurance

Natural disasters

State and local government operations

Tax administration and collection, taxpayers
Latest action: action_date: 2019-05-23
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2019-05-23
action_desc: Introduced in Senate
text: <p><b>Filing Relief for Natural Disasters Act</b></p> <p>This bill authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines due to an emergency or disaster that has been declared under state law. The IRS may postpone the deadlines upon the request of the governor of the state (or the mayor, in the case of the District of Columbia) in which the emergency or disaster has been declared. </p>

tv_txt: II 116th CONGRESS 1st Session S. 1677 IN THE SENATE OF THE UNITED STATES May 23 (legislative day, May 22), 2019 Mr. Perdue (for himself and Ms. Cortez Masto ) 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 provide authority to postpone certain deadlines by reason of State declared disasters or emergencies.

1. Short title This Act may be cited as the Filing Relief for Natural Disasters Act . 2. Authority to postpone Federal tax deadlines by reason of State-declared disasters (a) In general Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: (c) Special rule for State-Declared disasters (1) In general Upon the request of the Governor of a State (or the Mayor, in the case of the District of Columbia) in which an emergency or disaster has been declared under State law, subsection (a) shall apply to such State-declared emergency or disaster in the same manner as such subsections apply to federally declared disasters. (2) State For purposes of this section, the term State includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. . (b) Effective date The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.