,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #fhdb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ag1        
#bjah,mr4 ,rice ( ,s\? ,c>ol9a introduc$
 ! foll[+ bill2 :i* 0 ref]r$ to !       
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide an automatic #fj-;day  
delay = c]ta9 int]nal rev5ue requirem5ts
 9 ! case ( taxpay]s 9 an area ) respect
 to :i* a f$]ally decl>$ disa/] is      
reque/$4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,disa/] ,c]ta9ty ,act4  #b4 
,automatic #fj-;day delay = taxpay]s 9  
area ) respect to :i* f$]ally decl>$    
disa/] is reque/$  7a7 ,9 g5]al ,section
 #gejh;,a7a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+3  ,9 ! case ( a bona fide resid5t
 ( an area ) respect to :i* ! ,gov]nor =
 su* area reque/s a decl>ation ) respect
 to a disa/] "u ! ,rob]t ,t4 ,/af=d     
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act1 ! #fj-;day p]iod beg9n+ on ! date 
( su* reque/ %all be disreg>d$ 9 ! same 

mann] z a p]iod specifi$ "u ! prec$+    
s5t5ce4 4  7b7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
) respect to disa/]s decl>$ 9 taxable   
ye>s beg9n+ aft] ,decemb] #ca1 #bjag4