,,ii  #aaith ,,congress  #ast ,session  
,s4 #adch  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #aj1    
#bjbe,mr4 ,warnock 7for himself and ,mr4
 ,tillis7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,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