,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bigf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #bc1 #bjai,ms4   
,judy ,*u ( ,cali=nia 7= h]self & ,mr4  
,katko7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide au?ority to   
po/pone c]ta9 deadl9es by reason (      
,/ate-decl>$ disa/]s or em]g5cies4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,fil+ ,relief = ,natural ,disa/]s ,act4 
#b4 ,au?ority to po/pone ,f$]al tax     
deadl9es by reason ( ,/ate-decl>$       
disa/]s  7a7 ,9 g5]al ,section #gejh;,a 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by r$esignat+ subsection 7c7 z    
subsection 7d7 & by ins]t+ aft]         
subsection 7b7 ! foll[+ new subsection3 
7c7 ,special rule = ,/ate-,decl>$       
disa/]s  7#a7 ,9 g5]al ,^u ! reque/ ( ! 
,gov]nor ( a ,/ate 7or ! ,mayor1 9 !    
case ( ! ,di/rict ( ,columbia7 9 :i* an 
em]g5cy or disa/] has be5 decl>$ "u     
,/ate law1 subsection 7a7 %all apply to 

su* ,/ate-decl>$ em]g5cy or disa/] 9 !  
same mann] z su* subsections apply to   
f$]ally decl>$ disa/]s4  7#b7 ,/ate ,=  
purposes ( ?is section1 ! t]m ,/ate     
includes ! ,di/rict ( ,columbia1 !      
,commonweal? ( ,pu]to ,rico1 ! ,virg9   
,isl&s1 ,guam1 ,am]ican ,samoa1 & !     
,commonweal? ( ! ,nor!rn ,m>iana ,isl&s4
  4  7b7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to       
decl>ations made aft] ! date ( !        
enactm5t ( ?is ,act4