,i #aafth ,,congress #ast ,session ,h4 ,r4 #ajie ,,in ,,the ,,house ,,of ,,representatives ,february #g1 #bjai,mr4 ,rice of ,south ,carolina 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 automatically postpone certain deadlines in the case of taxpayers located in a disaster area4 #a4 ,short title ,this ,act may be cited as the ,disaster ,certainty ,act of #bjai4 #b4 ,automatic extension of filing deadline 7a7 ,in general ,section #gejh;,a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7d7 ,mandatory #fj-;,day extension ,in the case of-- 7#a7 any individual whose principal place of abode is in a disaster area 7as defined in section #afe7;i77#e77;,b771 and 7#b7 any taxpayer if the taxpayer's principal place of business 7other than the business of performing services of an employee7 is located in a disaster area 7as so defined71 the period beginning on the earliest incident date specified in the declaration to which such area relates and ending on the date which is #fj days after the latest incident date so specified shall be disregarded in the same manner as a period specified under subsection 7a74 4 7b7 ,effective date ,the amendment made by this section shall apply to federally declared disasters declared after ,december #ca1 #bjah4