,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #dfee  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #a1 #bjaf ,mr4   
,palazzo 7= himself1 ,mr4 ,cram]1 ,mr4  
,bo/1 ,mr4 ,olson1 ,mr4 ,%]man1 ,mr4    
,quigley1 ,mr4 ,cole1 ,mr4 ,c>t] (      
,georgia1 ,mr4 ,k9d1 ,mr4 ,b>r1 ,mr4    
,diaz-,bal>t1 & ,mr4 ,mac,arthur7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide = a m9imum     
automatic ext5sion ( c]ta9 ,f$]al tax   
deadl9es 9 ! case ( ,f$]ally decl>$     
disa/]s4  #a4 ,m9imum automatic ext5sion
 ( c]ta9 ,f$]al tax deadl9es 9 ! case ( 
,f$]ally decl>$ disa/]s  7a7 ,9 g5]al   
,section #gejh;,a ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by r$esignat+    
subsection 7c7 z subsection 7e7 & by    
ins]t+ aft] subsection 7b7 ! foll[+ new 
subsections3  7c7 ,m9imum automatic     
ext5sion 9 ! case ( ,f$]ally decl>$     
disa/]s  7#a7 ,9 g5]al ,9 ! case ( a    
specifi$ disa/] affect$ p]son-- 7,a7 su*

 p]son %all be treat$ = purposes ( ?is  
section z hav+ be5 det]m9$ by !         
,secret>y to be affect$ by a ,f$]ally   
decl>$ disa/]1 &  7,b7 subsection 7a7   
%all be appli$ by treat+ ! ,secret>y z  
hav+ specifi$ a p]iod ( #ij days )      
respect to su* p]son 7or su* long] p]iod
 ( up to #a ye> z ! ,secret>y may       
o!rwise specify74  7#b7 ,specifi$ disa/]
 affect$ p]son ,= purposes ( ?is        
subsection1 ! t]m specifi$ disa/]       
affect$ p]son means-- 7,a7 any          
individual :o resides 9 a disa/] area at
 ! "t ( ! ,f$]ally decl>$ disa/] )      
respect to su* area1 &  7,b7 any        
corporation or p>tn]%ip if ! pr9cipal   
place ( bus9ess ( su* corporation or    
p>tn]%ip is 9 su* area at su* "t4  7d7  
,f$]ally decl>$ disa/]2 disa/] area ,=  
purposes ( ?is section1 ! t]ms ,f$]ally 
decl>$ disa/] & disa/] area h !         
respective mean+s giv5 su* t]ms by      
section #afe7;i74  4  7b7 ,con=m+       
am5dm5t ,section #gejh;,a7a7 ( su* ,code
 is am5d$ by /rik+ f$]ally decl>$ disa/]

 7z def9$ by section                    
#afe7;h77#c77;,c77i77 & ins]t+ ,f$]ally 
decl>$ disa/]4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to disa/]s decl>$ aft] ! date ( !       
enactm5t ( ?is ,act4