HR1491-119

1. Short title This Act may be cited as the Disaster Related Extension of Deadlines Act.

2. Postponement of certain deadlines by reason of disasters made applicable to limitation on credit or refund Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed for filing any return of tax shall be treated as an extension of time for filing such return. The amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act. Section 6303(b) of such Code is amended— by striking Except and inserting the following: Except by adding at the end the following new paragraph: For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A. The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act. (f)Application to limitation on credit or refundFor purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed for filing any return of tax shall be treated as an extension of time for filing such return.. (1)In generalExcept, and (2)Postponement by reason of disaster, significant fire, or terroristic or military actionsFor purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A..