Section 1 Short title
This Act may be cited as the “Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act”.
Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act
A BILL
To amend the Internal Revenue Code of 1986 to provide relief for taxpayers affected by disasters or other critical events.
Sec. 2 Modification of automatic extension of certain deadlines in the case of taxpayers affected by Federally declared disasters
in paragraph (1)—
by striking “the latest incident date so specified” in subparagraph (B) and inserting “the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued”, and
by striking “in the same manner as a period specified under subsection (a)” and inserting “in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs (A) through (F) of section 7508(a)(1) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date determined under subparagraph (B))”,
by striking paragraph (3) and inserting the following:
“(3) Disaster area—For purposes of this subsection, the term disaster area means an area in which a major disaster for which the President provides financial assistance under section 408 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5174) occurs.”
by adding at the end the following:
“(6) Multiple declarations—For purposes of paragraph (1), in the case of multiple declarations relating to a disaster area which are issued within a 60-day period, a separate period shall be determined under such paragraph with respect to each such declaration.”
Effective date— The amendment made by this section shall apply to federally declared disasters declared after the date of enactment of this Act.
Sec. 3 Modifications of rules for postponing certain acts by reason of service in combat zone or contingency operation
by striking subparagraph (C) and inserting the following:
“(C) Filing a petition with the Tax Court, or filing a notice of appeal from a decision of the Tax Court;”
by inserting “or in respect of any erroneous refund” after “any tax” in subparagraph (J).
Effective date— The amendments made by this section shall apply to any period for performing an act which has not expired before the date of the enactment of this Act.
Sec. 4 Tolling of time for filing a petition with the tax court
by striking “The Tax Court” and inserting the following:
“(a) Fees—The Tax Court”
by adding at the end the following new subsection:
“(b) Tolling of time in certain cases
“(1) In general—Notwithstanding any other provision of this title, in any case (including by reason of a lapse in appropriations) in which a filing location is inaccessible or otherwise unavailable to the general public on the date a petition is due, the relevant time period for filing such petition shall be tolled for the number of days within the period of inaccessibility plus an additional 14 days.
“(2) Filing location—For purposes of this subsection, the term filing location means—
“(A) the office of the clerk of the Tax Court, or
“(B) any on-line portal made available by the Tax Court for electronic filing of petitions.”
Conforming amendments—
The heading for section 7451 of the Internal Revenue Code of 1986 is amended by striking “Fee for filing petition” and inserting “Petitions”.
The item in the table of contents for part II of subchapter C of chapter 76 of such Code is amended by striking “Fee for filing petition” and inserting “Petitions”.
Effective date— The amendments made by this section shall apply to petitions required to be timely filed (determined without regard to the amendments made by this section) after the date of enactment of this Act.