,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ajie  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #g1 #bjai,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       
automatically po/pone c]ta9 deadl9es 9 !
 case ( taxpay]s locat$ 9 a disa/] area4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,disa/] ,c]ta9ty ,act ( #bjai4  #b4 
,automatic ext5sion ( fil+ deadl9e  7a7 
,9 g5]al ,section #gejh;,a ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7d7  
,m&atory #fj-;,day ext5sion ,9 ! case   
(-- 7#a7 any individual ^: pr9cipal     
place ( abode is 9 a disa/] area 7z     
def9$ 9 section #afe7;i77#e77;,b771 &   
7#b7 any taxpay] if ! taxpay]'s pr9cipal
 place ( bus9ess 7o!r ?an ! bus9ess (   
p]=m+ s]vices ( an employee7 is locat$ 9
 a disa/] area 7z s def9$71  ! p]iod    
beg9n+ on ! e>lie/ incid5t date specifi$
 9 ! decl>ation to :i* su* area relates 

& end+ on ! date :i* is #fj days aft] ! 
late/ incid5t date s specifi$ %all be   
disreg>d$ 9 ! same mann] z a p]iod      
specifi$ "u subsection 7a74  4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to f$]ally decl>$    
disa/]s decl>$ aft] ,decemb] #ca1 #bjah4