,,ii  #aafth ,,congress  #b;d ,session  
,s4 #ejci  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #af1 
#bjbj ,mr4 ,portman 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 modify the   
automatic extension of certain deadlines
 in the case of taxpayers affected by   
federally declared disasters1 and for   
other purposes4  #a4 ,modification of   
automatic extension of certain deadlines
 in the case of taxpayers affected by   
,federally declared disasters  7a7 ,in  
general ,section #gejh;,a7d77#a7 of the 
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 by striking the latest   
incident period so specified in         
subparagraph 7,b7 and inserting the     
later of such earliest incident date    
described in subparagraph 7,a7 or the   
date such declaration was issued1 and   
7#b7 by striking in the same manner as a
 period specified under subsection 7a7  

and inserting in determining1 under the 
internal revenue laws1 in respect of any
 tax liability of such qualified        
taxpayer1 the acts and amounts described
 in subsection 7a74  7b7 ,effective date
 ,the amendment made by this section    
shall apply to federally declared       
disasters declared after ,december #ca1 
#bjai4  #b4 ,modifications of rules for 
postponing certain acts by reason of    
service in combat zone or contingency   
operation  7a7 ,in general ,section     
#gejh7;a77#a7 of the ,internal ,revenue 
,code of #aihf is amended-- 7#a7 by     
striking subparagraph 7,c7 and inserting
 the following3  7,c7 ,filing a petition
 with the ,tax ,court1 or filing a      
notice of appeal from a decision of the 
,tax ,court2  1 and  7#b7 by inserting  
or in respect of any erroneous refund   
after any tax in subparagraph 7,j74  7b7
 ,effective date ,the amendments made by
 this section shall apply to any period 
for performing an act which has not     
expired before the date of the enactment

 of this ,act4  #c4 ,tolling of time for
 filing a petition with the tax court   
7a7 ,in general ,section #gdea of the   
,internal ,revenue ,code of #aihf is    
amended--  7#a7 by striking ,the ,tax   
,court and inserting the following3  7a7
 ,fees ,the ,tax ,court  1 and  7#b7 by 
adding at the end the following new     
subsection3  7b7 ,tolling of time in    
certain cases ,notwithstanding any other
 provision of this title1 in any case in
 which the location for filing a        
petition or the office of the clerk of  
the ,tax ,court is inaccessible         
7including by reason of a lapse in      
appropriations71 the relevant time      
period for filing such petition shall be
 tolled--  7#a7 in any case in which the
 period of inaccessibility was not more 
than #e days1 for the number of days    
within such period1 and  7#b7 in any    
case in which the period of             
inaccessibility was #e days or more1 for
 the number of days within such period  
plus an additional #ad days4  4  7b7    

,conforming amendments  7#a7 ,the       
heading for section #gdea of the        
,internal ,revenue ,code of #aihf is    
amended by striking ,fee for filing     
petition and inserting ,petitions4  7#b7
 ,the item in the table of contents for 
part ,,ii of subchapter ,c of chapter   
#gf of such ,code is amended by striking
 ,fee for filing petition and inserting 
,petitions4  7c7 ,effective date ,the   
amendments made by this section shall   
apply to petitions required to be timely
 filed 7determined without regard to the
 amendments made by this section7 on or 
after ,february #a1 #bjbj4