,,ib ,union ,cal5d> ,no4 #cj #aai?      
,,congress  #a/ ,session  ,h4 ,r4 #adia 
,report ,no4 #aai-dc ,,9 ,,! ,,h\se ,,( 
,,repres5tatives  ,febru>y #ba1         
#bjbe,mr4 ,murphy 7= himself & ,mr4     
,panetta7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,m>* #bg1 #bjbe;,additional     
sponsor3 ,mr4 ,moore ( ,nor? ,c>ol9a    
,m>* #bg1 #bjbe,report$ ) an am5dm5t1   
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
printed,strike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic,for  
text ( introduc$ bill1 see copy ( bill z
 introduc$ on ,febru>y #ba1 #bjbe  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to make ! po/ponem5t (    
c]ta9 deadl9es by reason ( disa/]s      
applicable to ! limitation on cr$it or  
refund1 & to take po/ponem5ts into      
acc\nt = purposes ( s5d+ collection     
notices4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,disa/] ,relat$ ,ext5sion ( 
,deadl9es ,act4  #b4 ,po/ponem5t ( c]ta9

 deadl9es by reason ( disa/]s made      
applicable to limitation on cr$it or    
refund  7a7 ,ext5sion ( "t = fil+ return
  7#a7 ,9 g5]al ,section #gejh;,a ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
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     
7#b7 ,effective date ,! am5dm5t made by 
?is subsection %all apply to claims fil$
 aft] ! date ( ! enactm5t ( ?is ,act4   
7b7 ,collection notices  7#a7 ,9 g5]al  
,section #fcjc7;b7 ( su* ,code is       
am5d$-- 7,a7 by /rik+ ,except & ins]t+ !
 foll[+3  7#a7 ,9 g5]al ,except  1 &    
7,b7 by add+ at ! end ! foll[+ new      
p>agraph3  7#b7 ,po/ponem5t by reason ( 
disa/]1 significant fire1 or t]rori/ic  
or milit>y actions ,= purposes (        
p>agraph 7#a71 ! la/ date prescrib$ =   

paym5t ( any tax %all be det]m9$ aft]   
tak+ into acc\nt any p]iod disreg>d$ "u 
section #gejh;,a4  4  7#b7 ,effective   
date ,! am5dm5ts made by ?is subsection 
%all apply to notices issu$ aft] ! date 
( ! enactm5t ( ?is ,act4  ,m>* #bg1     
#bjbe;,additional sponsor3 ,mr4 ,moore (
 ,nor? ,carolina,march #bg1             
#bjbe,report$ ) an am5dm5t1 committ$ to 
! ,committee ( ! ,:ole ,h\se on ! ,/ate 
( ! ,union1 & ord]$ to be pr9t$