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Senate Bill 1677
116th Congress(2019-2020)
Filing Relief for Natural Disasters Act
Introduced
Introduced
Introduced in Senate on May 23, 2019
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Introduced in Senate 
May 23, 2019
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Introduced in Senate(May 23, 2019)
May 23, 2019
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
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S. 1677 (Introduced-in-Senate)


116th CONGRESS
1st Session
S. 1677


To amend the Internal Revenue Code of 1986 to provide authority to postpone certain deadlines by reason of State declared disasters or emergencies.

IN THE SENATE OF THE UNITED STATES

May 23 (legislative day, May 22), 2019

Mr. Perdue (for himself and Ms. Cortez Masto) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide authority to postpone certain deadlines by reason of State declared disasters or emergencies.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Filing Relief for Natural Disasters Act”.

SEC. 2. Authority to postpone Federal tax deadlines by reason of State-declared disasters.

(a) In general.—Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection:

“(c) Special rule for State-Declared disasters.—

“(1) IN GENERAL.—Upon the request of the Governor of a State (or the Mayor, in the case of the District of Columbia) in which an emergency or disaster has been declared under State law, subsection (a) shall apply to such State-declared emergency or disaster in the same manner as such subsections apply to federally declared disasters.

“(2) STATE.—For purposes of this section, the term ‘State’ includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.”.

(b) Effective date.—The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.