,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ejci  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #af1 #bjbj    
,mr4 ,portman introduc$ ! foll[+ bill2  
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 modify ! automatic ext5sion ( c]ta9    
deadl9es 9 ! case ( taxpay]s affect$ by 
f$]ally decl>$ disa/]s1 & = o!r         
purposes4  #a4 ,modification ( automatic
 ext5sion ( c]ta9 deadl9es 9 ! case (   
taxpay]s affect$ by ,f$]ally decl>$     
disa/]s  7a7 ,9 g5]al ,section          
#gejh;,a7d77#a7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$-- 7#a7 by /rik+ !
 late/ incid5t p]iod s specifi$ 9       
subp>agraph 7,b7 & ins]t+ ! lat] ( su*  
e>lie/ incid5t date describ$ 9          
subp>agraph 7,a7 or ! date su*          
decl>ation 0 issu$1 &  7#b7 by /rik+ 9 !
 same mann] z a p]iod specifi$ "u       
subsection 7a7 & ins]t+ 9 det]m9+1 "u ! 
int]nal rev5ue laws1 9 respect ( any tax
 liability ( su* qualifi$ taxpay]1 !    

acts & am\nts describ$ 9 subsection 7a74
  7b7 ,effective date ,! am5dm5t made by
 ?is section %all apply to f$]ally      
decl>$ disa/]s decl>$ aft] ,decemb] #ca1
 #bjai4  #b4 ,modifications ( rules =   
po/pon+ c]ta9 acts by reason ( s]vice 9 
combat zone or cont+5cy op]ation  7a7 ,9
 g5]al ,section #gejh7;a77#a7 ( !       
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ subp>agraph 7,c7 &
 ins]t+ ! foll[+3  7,c7 ,fil+ a petition
 ) ! ,tax ,c\rt1 or fil+ a notice (     
appeal f a decision ( ! ,tax ,c\rt2  1 &
  7#b7 by ins]t+ or 9 respect ( any     
errone\s refund aft] any tax 9          
subp>agraph 7,j74  7b7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to any p]iod = p]=m+ an act :i*   
has n expir$ be=e ! date ( ! enactm5t ( 
?is ,act4  #c4 ,toll+ ( "t = fil+ a     
petition ) ! tax c\rt  7a7 ,9 g5]al     
,section #gdea ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$--  7#a7 by /rik+ 
,! ,tax ,c\rt & ins]t+ ! foll[+3  7a7   
,fees ,! ,tax ,c\rt  1 &  7#b7 by add+  

at ! end ! foll[+ new subsection3  7b7  
,toll+ ( "t 9 c]ta9 cases ,not)/&+ any  
o!r provision ( ?is title1 9 any case 9 
:i* ! location = fil+ a petition or !   
(fice ( ! cl]k ( ! ,tax ,c\rt is        
inaccessible 7includ+ by reason ( a     
lapse 9 appropriations71 ! relevant "t  
p]iod = fil+ su* petition %all be       
toll$--  7#a7 9 any case 9 :i* ! p]iod (
 inaccessibility 0 n m ?an #e days1 = ! 
numb] ( days )9 su* p]iod1 &  7#b7 9 any
 case 9 :i* ! p]iod ( inaccessibility 0 
#e days or m1 = ! numb] ( days )9 su*   
p]iod plus an additional #ad days4  4   
7b7 ,con=m+ am5dm5ts  7#a7 ,! head+ =   
section #gdea ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ ,fee = fil+  
petition & ins]t+ ,petitions4  7#b7 ,!  
item 9 ! table ( cont5ts = "p ,,ii (    
sub*apt] ,c ( *apt] #gf ( su* ,code is  
am5d$ by /rik+ ,fee = fil+ petition &   
ins]t+ ,petitions4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to petitions requir$ to be timely 
fil$ 7det]m9$ )\t reg>d to ! am5dm5ts   

made by ?is section7 on or aft] ,febru>y
 #a1 #bjbj4