,,ii  #aagth ,,congress  #b;d ,session  
,s4 #ebeg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #ad1 
#bjbb,mr4 ,cassidy 7for himself and     
,mrs4 ,feinstein7 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 extend the   
time during which a qualified disaster  
may have occurred for purposes of the   
special rules for personal casualty     
losses4  #a4 ,extension of definition of
 qualified disaster for purposes of     
personal casualty loss rules  7a7 ,in   
general ,paragraph 7#c7 of section      
#cjd7;b7 of the ,taxpayer ,certainty and
 ,disaster ,tax ,relief ,act of #bjbj is
 amended-- 7#a7 by striking this        
subsection1 the term and inserting 8this
 subsection--  7,a7 ,in general ,the    
term  1 and  7#b7 by adding at the end  
the following new subparagraph3  7,b7   
,extension ,for purposes of subparagraph
 7,a71 section #cja7a77;,a7 shall be    

applied by substituting ,december #ca1  
#bjbc for the date which is #fj days    
after the date of the enactment of this 
,act4  4  7b7 ,effective date ,the      
amendments made by this section shall   
apply to areas with respect to which a  
major disaster was declared by the      
,president under section #dja of the    
,robert ,t4 ,stafford ,disaster ,relief 
and ,emergency ,assistance ,act on or   
after the date which is #fj days after  
the date of the enactment of the        
,taxpayer ,certainty and ,disaster ,tax 
,relief ,act of #bjbj4