,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #giie  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #ae1 #bjbd,mr4 
,donalds introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to include equitable     
toll+ = neglig5ce or malfeasance by !   
,int]nal ,rev5ue ,s]vice = ! p]iod (    
limitation on fil+ = a cr$it or refund (
 ov]paym5t4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,protect+ ! ,am]ican    
,taxpay] f ,,irs ,mi%&l+ ,act ( #bjbd4  
#b4 ,ext5d+ ! runn+ ( p]iods (          
limitation = fil+ = cr$it or refund (   
ov]paym5t to include malfeasance or     
neglig5ce by ! ,int]nal ,rev5ue ,s]vice 
7a7 ,9 g5]al ,section #feaa7;h77#a7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ dur+ any p]iod ( su*           
individual's life t su* individual is   
f9ancially disabl$4 & ins]t+ dur+--     
7,a7 any p]iod ( su* individual's life t
 su* individual is f9ancially disabl$1  
or  7,b7 any p]iod dur+ :i* ! taxpay] is

 unable to file necess>y docum5ts or    
o!rwise meet a deadl9e 9 ord] to file a 
return z a result ( neglig5ce 7z def9$ 9
 section #fffb7;c77 or malfeasance ( !  
,int]nal ,rev5ue ,s]vice4  4  7b7       
,con=m+ am5dm5t to head+ ,! head+ =     
subsection 7h7 ( section #feaa ( su*    
,code is am5d$ by /rik+ :ile taxpay] is 
unable to manage f9ancial affairs due to
 disability & ins]t+ :ile taxpay] is    
unable to file due to disability or     
neglig5ce or malfeasance ( ,int]nal     
,rev5ue ,s]vice4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to returns fil$ aft] ! date ( !        
enactm5t ( ?is ,act4