,,ii  #aai? ,,congress  #a/ ,session    
,s4 #adch  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #aj1 #bjbe,mr4  
,w>nock 7= himself & ,mr4 ,tillis7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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