,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #hjjg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #ae1 #bjbd,mr4 
,murphy 7= himself & ,mr4 ,panetta7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to make ! po/ponem5t (    
c]ta9 deadl9es by reason ( ,f$]ally     
decl>$ disa/] applicable to ! limitation
 on cr$it or refund4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,disa/] ,tax  
,lookback ,p>ity ,act ( #bjbd4  #b4     
,po/ponem5t ( c]ta9 deadl9es by reason (
 ,f$]ally decl>$ disa/]s made applicable
 to limitation on cr$it or refund  7a7  
,9 g5]al ,section #gejh;,a ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7f7  
,application to limitation on cr$it or  
refund ,= purposes ( section            
#feaa7;b77#b77;,a71 any p]iod disreg>d$ 
"u ?is section ) respect to ! "t        
prescrib$ = fil+ any return ( tax %all  
be treat$ z an ext5sion ( "t = fil+ su* 

return4  4  7b7 ,effective date ,!      
am5dm5t made by ?is section %all apply  
to claims fil$ aft] ,april #ae1 #bjbd4