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Bill
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Disaster Certainty Act

H.R. 6842 · 115th Congress · Sep 17, 2018 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to provide an automatic 60-day delay for certain internal revenue requirements in the case of taxpayers in an area with respect to which a federally declared disaster is requested.

Section 1 Short title

This Act may be cited as the “Disaster Certainty Act”.

Sec. 2 Automatic 60-day delay for taxpayers in area with respect to which federally declared disaster is requested

(a)
In general— Section 7508A(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following:
(b)
Effective date— The amendments made by this section shall apply with respect to disasters declared in taxable years beginning after December 31, 2017.