A bill to amend the Internal Revenue Code of 1986 to modify the automatic extension of certain deadlines in the case of taxpayers affected by federally declared disasters, and for other purposes.

3.0.0 9023 2023-01-11T13:43:57Z 2023-01-11T13:43:57Z House HR 2020-12-17 116 [Congressional Record Volume 166, Number 214 (Thursday, December 17, 2020)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. RICE of South Carolina:H.R. 9023.Congress has the power to enact this legislation pursuantto the following:SECTION 8. Clause 1. The Congress shall have Power to layand collect Taxes. Duties, Imposts and Excises, to pay theDebts and provide for the common Defence and general Welfareof the United States; but all Duties,[Page H7260]]]> hswm00 Ways and Means Committee House Standing Referred to 2020-12-17T17:01:30Z A bill to amend the Internal Revenue Code of 1986 to modify the automatic extension of certain deadlines in the case of taxpayers affected by federally declared disasters, and for other purposes. 116 5039 S 2020-12-16 Read twice and referred to the Committee on Finance. Identical bill CRS 2020-12-17 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2020-12-17 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-12-17 Introduced in House IntroReferral 1000 9 Library of Congress R000597 Rep. Rice, Tom [R-SC-7] Tom Rice R SC 7 N Taxation Administrative remedies Disaster relief and insurance Judicial review and appeals Military operations and strategy Military personnel and dependents Tax administration and collection, taxpayers Taxation

00 2020-12-17 Introduced in House 2021-02-18T14:50:27Z This bill modifies the mandatory extension of certain tax filing and other tax-related deadlines for taxpayers affected by federally declared disasters and rules for postponing certain tax filing or payment requirements due to service in a combat zone or a contingency operation. It also tolls the deadline for filing a petition in the Tax Court if the location for filing the petition is inaccessible.

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To amend the Internal Revenue Code of 1986 to modify the automatic extension of certain deadlines in the case of taxpayers affected by Federally declared disasters, and for other purposes. Display Title To amend the Internal Revenue Code of 1986 to modify the automatic extension of certain deadlines in the case of taxpayers affected by Federally declared disasters, and for other purposes. Official Title as Introduced To amend the Internal Revenue Code of 1986 to modify the automatic extension of certain deadlines in the case of taxpayers affected by Federally declared disasters, and for other purposes. Introduced in House IH Introduced in House 2020-12-17T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr9023ih/xml/BILLS-116hr9023ih.xml 2020-12-17 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.