,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #afgg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #bc 7legislative  
day1 ,may #bb71 #bjai,mr4 ,p]due 7=     
himself & ,ms4 ,cortez ,ma/o7 introduc$ 
! foll[+ bill2 :i* 0 read twice & ref]r$
 to ! ,committee on ,f9ance  ,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