,,ii  #aai? ,,congress  #a/ ,session    
,s4 #acb  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,janu>y #af1 #bjbe,ms4 
,cortez ,ma/o 7= h]self1 ,mr4 ,k5n$y1   
,mrs4 ,blackburn1 & ,mr4 ,van ,holl57   
introduc$ ! 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 ,! ,secret>y may1
 ^u ! writt5 reque/ ( ! ,gov]nor ( a    

,/ate 7or ! ,mayor1 9 ! case ( !        
,di/rict ( ,columbia71 apply ! rules (  
subsection 7a7 to a qualifi$ ,/ate      
decl>$ disa/] 9 ! same mann] z a disa/]1
 fire1 or action o!rwise describ$ 9     
subsection 7a74  7#b7 ,qualifi$ ,/ate   
decl>$ disa/] ,= purposes ( ?is section1
 ! t]m qualifi$ ,/ate decl>$ disa/]     
means1 ) respect to any ,/ate1 any      
natural cata/rophe 7includ+ any         
hurricane1 tornado1 /orm1 high wat]1    
w9ddriv5 wat]1 tidal wave1 tsunami1     
e>?quake1 volcanic eruption1 l&slide1   
mudslide1 sn[/orm1 or dr\ght71 or1      
reg>dless ( cause1 any fire1 flood1 or  
explosion1 9 any "p ( ! ,/ate1 :i* 9 !  
det]m9ation ( ! ,gov]nor ( su* ,/ate 7or
 ! ,mayor1 9 ! case ( ! ,di/rict (      
,columbia7 causes damage ( suffici5t    
sev]ity & magnitude to w>rant !         
application ( ! rules ( ?is section4    
7#c7 ,/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