,,ii #aaf? ,,congress #a/ ,session ,s4 #bchh ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,july #ca1 #bjai,mr4 ,te/] 7= himself & ,mr4 ,moran7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to p]mit ! po/ponem5t ( c]ta9 deadl9es by reason ( significant fires4 #a4 ,au?ority to po/pone c]ta9 tax deadl9es by reason ( significant fires 7a7 ,9 g5]al ,section #gejh;,a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by ins]t+ 1 a significant fire1 aft] f$]ally decl>$ disa/] 7z def9$ 9 section #afe7;h77#c77;,c77i77 9 subsection 7a71 7#b7 by ins]t+ 1 fire1 aft] disa/] ea* place x appe>s 9 subsections 7a77#a7 & 7b71 & 7#c7 by add+ at ! end ! foll[+ new subsection3 7d7 ,significant fire ,= purposes ( ?is section1 ! t]m significant fire means any fire ) respect to :i* assi/ance is provid$ "u section #dbj ( ! ,rob]t ,t4 ,/af=d ,disa/] ,relief & ,em]g5cy ,assi/ance ,act4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,! head+ ( section #gejh;,a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ 1 significant fire1 aft] f$]ally decl>$ disa/]4 7#b7 ,! item relat+ to section #gejh;,a 9 ! table ( sections = *apt] #gg ( su* ,code is am5d$ by ins]t+ 1 significant fire1 aft] f$]ally decl>$ disa/]4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to fires = :i* assi/ance is provid$ aft] ! date ( ! enactm5t ( ?is ,act4