,,ii  #aafth ,,congress  #ast ,session  
,s4 #bchh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #ca1     
#bjai,mr4 ,tester 7for himself and ,mr4 
,moran7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to permit the postponement of     
certain deadlines by reason of          
significant fires4  #a4 ,authority to   
postpone certain tax deadlines by reason
 of significant fires  7a7 ,in general  
,section #gejh;,a of the ,internal      
,revenue ,code of #aihf is amended--    
7#a7 by inserting 1 a significant fire1 
after federally declared disaster 7as   
defined in section #afe7;h77#c77;,c77i77
 in subsection 7a71  7#b7 by inserting 1
 fire1 after disaster each place it     
appears in subsections 7a77#a7 and 7b71 
and  7#c7 by adding at the end the      
following new subsection3  7d7          
,significant fire ,for purposes of this 
section1 the term significant fire means

 any fire with respect to which         
assistance is provided under section    
#dbj of the ,robert ,t4 ,stafford       
,disaster ,relief and ,emergency        
,assistance ,act4  4  7b7 ,conforming   
amendments  7#a7 ,the heading of section
 #gejh;,a of the ,internal ,revenue     
,code of #aihf is amended by inserting 1
 significant fire1 after federally      
declared disaster4  7#b7 ,the item      
relating to section #gejh;,a in the     
table of sections for chapter #gg of    
such ,code is amended by inserting 1    
significant fire1 after federally       
declared disaster4  7c7 ,effective date 
,the amendments made by this section    
shall apply to fires for which          
assistance is provided after the date of
 the enactment of this ,act4