,i  #aadth ,,congress  #b;d ,session    
,h4 ,r4 #dfee  ,,in ,,the ,,house ,,of  
,,representatives  ,march #a1 #bjaf ,mr4
 ,palazzo 7for himself1 ,mr4 ,cramer1   
,mr4 ,bost1 ,mr4 ,olson1 ,mr4 ,sherman1 
,mr4 ,quigley1 ,mr4 ,cole1 ,mr4 ,carter 
of ,georgia1 ,mr4 ,kind1 ,mr4 ,barr1    
,mr4 ,diaz-,balart1 and ,mr4            
,mac,arthur7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide for a minimum
 automatic extension of certain ,federal
 tax deadlines in the case of ,federally
 declared disasters4  #a4 ,minimum      
automatic extension of certain ,federal 
tax deadlines in the case of ,federally 
declared disasters  7a7 ,in general     
,section #gejh;,a of the ,internal      
,revenue ,code of #aihf is amended by   
redesignating subsection 7c7 as         
subsection 7e7 and by inserting after   
subsection 7b7 the following new        
subsections3  7c7 ,minimum automatic    

extension in the case of ,federally     
declared disasters  7#a7 ,in general ,in
 the case of a specified disaster       
affected person-- 7,a7 such person shall
 be treated for purposes of this section
 as having been determined by the       
,secretary to be affected by a          
,federally declared disaster1 and  7,b7 
subsection 7a7 shall be applied by      
treating the ,secretary as having       
specified a period of #ij days with     
respect to such person 7or such longer  
period of up to #a year as the          
,secretary may otherwise specify74  7#b7
 ,specified disaster affected person    
,for purposes of this subsection1 the   
term specified disaster affected person 
means-- 7,a7 any individual who resides 
in a disaster area at the time of the   
,federally declared disaster with       
respect to such area1 and  7,b7 any     
corporation or partnership if the       
principal place of business of such     
corporation or partnership is in such   
area at such time4  7d7 ,federally      

declared disaster2 disaster area ,for   
purposes of this section1 the terms     
,federally declared disaster and        
disaster area have the respective       
meanings given such terms by section    
#afe7;i74  4  7b7 ,conforming amendment 
,section #gejh;,a7a7 of such ,code is   
amended by striking federally declared  
disaster 7as defined by section         
#afe7;h77#c77;,c77i77 and inserting     
,federally declared disaster4  7c7      
,effective date ,the amendments made by 
this section shall apply to disasters   
declared after the date of the enactment
 of this ,act4