,,ii  #aah? ,,congress  #a/ ,session    
,s4 #ahae  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #f1 #bjbc,ms4    
,cortez ,ma/o 7= h]self1 ,mrs4          
,blackburn1 ,mr4 ,k5n$y1 & ,mr4 ,van    
,holl57 introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to modify ! rules 
= po/pon+ c]ta9 deadl9es by reason (    
disa/]4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,fil+ ,relief = ,natural    
,disa/]s ,act4  #b4 ,modification (     
rules = po/pon+ c]ta9 deadl9es by reason
 ( disa/]  7a7 ,au?ority ,to po/pone    
,f$]al tax deadl9es by reason (         
,/ate-,decl>$ disa/]s ,section #gejh;,a 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by r$esignat+ subsections 7c71    
7d71 & 7e7 z subsections 7d71 7e71 &    
7f71 respectively1 & by ins]t+ aft]     
subsection 7b7 ! foll[+ new subsection3 
7c7 ,special rule = ,/ate-,decl>$       
disa/]s  7#a7 ,9 g5]al ,^u ! writt5     
reque/ ( ! ,gov]nor ( a ,/ate 7or !     

,mayor1 9 ! case ( ! ,di/rict (         
,columbia7 9 :i* an em]g5cy or disa/]   
has be5 decl>$ "u ,/ate law1 subsection 
7a7 %all apply to su* ,/ate-decl>$      
em]g5cy or disa/] 9 ! same mann] z su*  
subsection applies to f$]ally decl>$    
disa/]s4  7#b7 ,/ate ,= purposes ( ?is  
section1 ! t]m ,/ate includes ! ,di/rict
 ( ,columbia1 ! ,commonweal? ( ,pu]to   
,rico1 ! ,virg9 ,isl&s1 ,guam1 ,am]ican 
,samoa1 & ! ,commonweal? ( ! ,nor!rn    
,m>iana ,isl&s4  4  7b7 ,m&atory        
ext5sions ext5d$ to #abj days ,section  
#gejh;,a7e7 ( su* ,code1 z r$esignat$ by
 subsection 7a71 is am5d$-- 7#a7 by     
/rik+ #fj days 9 p>agraph 7#a77;,b7 !re(
 & ins]t+ #abj days1  7#b7 by /rik+     
#fj-;day 9 p>agraph 7#f7 !re( & ins]t+  
#abj-;day1 &  7#c7 by /rik+ #fj-;day 9 !
 head+ & ins]t+ #abj-;day4  7c7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to decl>ations made  
aft] ! date ( ! enactm5t ( ?is ,act4