,,ib ,union ,calendar ,no4 #cj #aaith   
,,congress  #ast ,session  ,h4 ,r4 #adia
 ,report ,no4 #aai-dc ,,in ,,the ,,house
 ,,of ,,representatives  ,february #ba1 
#bjbe,mr4 ,murphy 7for himself and ,mr4 
,panetta7 introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means  ,march #bg1          
#bjbe;,additional sponsor3 ,mr4 ,moore  
of ,north ,carolina  ,march #bg1        
#bjbe,reported with an amendment1       
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed,strike
 out all after the enacting clause and  
insert the part printed in italic,for   
text of introduced bill1 see copy of    
bill as introduced on ,february #ba1    
#bjbe  ,a ,,bill  ,to amend the         
,internal ,revenue ,code of #aihf to    
make the postponement of certain        
deadlines by reason of disasters        
applicable to the limitation on credit  
or refund1 and to take postponements    
into account for purposes of sending    

collection notices4  #a4 ,short title   
,this ,act may be cited as the ,disaster
 ,related ,extension of ,deadlines ,act4
  #b4 ,postponement of certain deadlines
 by reason of disasters made applicable 
to limitation on credit or refund  7a7  
,extension of time for filing return    
7#a7 ,in general ,section #gejh;,a of   
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new subsection3  7f7          
,application to limitation on credit or 
refund ,for purposes of section         
#feaa7;b77#b77;,a71 any period          
disregarded under this section with     
respect to the time prescribed for      
filing any return of tax shall be       
treated as an extension of time for     
filing such return4  4  7#b7 ,effective 
date ,the amendment made by this        
subsection shall apply to claims filed  
after the date of the enactment of this 
,act4  7b7 ,collection notices  7#a7 ,in
 general ,section #fcjc7;b7 of such     
,code is amended-- 7,a7 by striking     

,except and inserting the following3    
7#a7 ,in general ,except  1 and  7,b7 by
 adding at the end the following new    
paragraph3  7#b7 ,postponement by reason
 of disaster1 significant fire1 or      
terroristic or military actions ,for    
purposes of paragraph 7#a71 the last    
date prescribed for payment of any tax  
shall be determined after taking into   
account any period disregarded under    
section #gejh;,a4  4  7#b7 ,effective   
date ,the amendments made by this       
subsection shall apply to notices issued
 after the date of the enactment of this
 ,act4  ,march #bg1 #bjbe;,additional   
sponsor3 ,mr4 ,moore of ,north          
,carolina,march #bg1 #bjbe,reported with
 an amendment1 committed to the         
,committee of the ,whole ,house on the  
,state of the ,union1 and ordered to be 
printed