US Codex
Bill
Notes

Tax Extender and Disaster Relief Act of 2019

S. 617 · 116th Congress · Feb 28, 2019 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, to provide disaster tax relief, and for other purposes.

1. Short title, etc

(a)
Short title— This Act may be cited as the “Tax Extender and Disaster Relief Act of 2019”.
(b)
Amendment of 1986 Code— Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
(c)
Table of contents— The table of contents of this Act is as follows: