[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 783 Placed on Calendar Senate (PCS)]

                                                        Calendar No. 32
112th CONGRESS
  1st Session
                                 S. 783

   To provide an extension of time for filing individual income tax 
         returns in the case of a Federal Government shutdown.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 8, 2011

 Mr. Thune introduced the following bill; which was read the first time

                             April 12, 2011

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 A BILL


 
   To provide an extension of time for filing individual income tax 
         returns in the case of a Federal Government shutdown.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF TIME FOR FILING INDIVIDUAL INCOME TAX RETURNS 
              IN THE CASE OF A FEDERAL GOVERNMENT SHUTDOWN.

    (a) In General.--In the case of a Federal Government shutdown which 
begins after April 8, 2011 and before April 19, 2011, the filing 
deadline specified in section 6072(a) of the Internal Revenue Code of 
1986 with respect to returns made on the basis of calendar year 2010 
shall be treated as being not earlier than the date which is 10 
calendar days after the end of such Federal Government shutdown. For 
purposes of the preceding sentence, the rules of section 7503 of such 
Code shall apply.
    (b) Federal Government Shutdown.--The term ``Federal Government 
shutdown'' means any period during which funds are not appropriated for 
the non-defense discretionary operations of the Federal Government by 
reason of the absence of an enacted Appropriations bill providing such 
funds.
                                                        Calendar No. 32

112th CONGRESS

  1st Session

                                 S. 783

_______________________________________________________________________

                                 A BILL

   To provide an extension of time for filing individual income tax 
         returns in the case of a Federal Government shutdown.

_______________________________________________________________________

                             April 12, 2011

            Read the second time and placed on the calendar