1. Short title
This Act may be cited as the “Disaster Certainty Act of 2019”.
Disaster Certainty Act of 2019
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.
2. Automatic extension of filing deadline
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),”
Effective date— The amendment made by this section shall apply to federally declared disasters declared after December 31, 2018.