,,ii  #aag? ,,congress  #a/ ,session    
,s4 #beha  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #b1 #bjba,mr4   
,portman 7= himself & ,mr4 ,b5net7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide relief 
= taxpay]s affect$ by disa/]s or o!r    
critical ev5ts4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,automatic ,relief 
= ,taxpay]s ,affect$ by ,major ,disa/]s 
& ,critical ,ev5ts ,act4  #b4           
,modification ( automatic ext5sion (    
c]ta9 deadl9es 9 ! case ( taxpay]s      
affect$ by ,f$]ally decl>$ disa/]s  7a7 
,9 g5]al ,section #gejh;,a7d7 ( !       
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 p>agraph 7#a7-- 7,a7 by  
/rik+ ! late/ incid5t date s specifi$ 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 :e!r 
any ( ! acts describ$ 9 subp>agraphs    
7,a7 ?r\gh 7,f7 ( section #gejh7;a77#a7 
7 p]=m$ )9 ! "t prescrib$ !re= 7det]m9$ 
)\t reg>d to ext5sion "u any o!r        
provision ( ?is subtitle = p]iods aft] !
 date det]m9$ "u subp>agraph 7,b771     
7#b7 by /rik+ p>agraph 7#c7 & ins]t+ !  
foll[+3  7#c7 ,disa/] area ,= purposes (
 ?is subsection1 ! t]m disa/] area means
 an area 9 :i* a major disa/] = :i* !   
,presid5t provides f9ancial assi/ance "u
 section #djh ( ! ,rob]t ,t4 ,/af=d     
,disa/] ,relief & ,em]g5cy ,assi/ance   
,act 7#db ,u4,s4,c4 #eagd7 occurs4  1 & 
7#c7 by add+ at ! end ! foll[+3  7#f7   
,multiple decl>ations ,= purposes (     
p>agraph 7#a71 9 ! case ( multiple      
decl>ations relat+ to a disa/] area :i* 
are issu$ )9 a #fj-;day p]iod1 a sep>ate
 p]iod %all be det]m9$ "u su* p>agraph )
 respect to ea* su* decl>ation4  4  7b7 
,effective date ,! am5dm5t made by ?is  

section %all apply to f$]ally decl>$    
disa/]s decl>$ aft] ! date ( enactm5t ( 
?is ,act4  #c4 ,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  #d4 ,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  7#a7 ,9 g5]al

 ,not)/&+ any o!r provision ( ?is title1
 9 any case 7includ+ by reason ( a lapse
 9 appropriations7 9 :i* a fil+ location
 is inaccessible or o!rwise unavailable 
to ! g5]al public on ! date a petition  
is due1 ! relevant "t p]iod = fil+ su*  
petition %all be toll$ = ! numb] ( days 
)9 ! p]iod ( inaccessibility plus an    
additional #ad days4  7#b7 ,fil+        
location ,= purposes ( ?is subsection1 !
 t]m fil+ location means-- 7,a7 ! (fice 
( ! cl]k ( ! ,tax ,c\rt1 or  7,b7 any   
on-l9e portal made available by ! ,tax  
,c\rt = electronic fil+ ( petitions4  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 aft] ! date (      
enactm5t ( ?is ,act4