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<bill bill-stage="Placed-on-Calendar-Senate" public-private="public">
	<form>
		<distribution-code display="yes">II</distribution-code>
		<calendar>Calendar No. 32</calendar>
		<congress>112th CONGRESS</congress>
		<session>1st Session</session>
		<legis-num>S. 783</legis-num>
		<current-chamber>IN THE SENATE OF THE UNITED STATES</current-chamber>
		<action>
			<action-date date="20110408">April 8, 2011</action-date>
			<action-desc><sponsor name-id="S303">Mr. Thune</sponsor> introduced the
			 following bill; which was read the first time</action-desc>
		</action>
		<action>
			<action-date>April 12, 2011</action-date>
			<action-desc>Read the second time and placed on the
			 calendar</action-desc>
		</action>
		<legis-type>A BILL</legis-type>
		<official-title>To provide an extension of time for filing individual
		  income tax returns in the case of a Federal Government
		  shutdown.</official-title>
	</form>
	<legis-body id="H176088DA1F6A4950B0C84D741B4D114B" style="OLC">
		<section id="HA0B6AEFC5723427597EF3483BAFF38DF" section-type="section-one"><enum>1.</enum><header>Extension of time for filing
			 individual income tax returns in the case of a Federal Government
			 shutdown</header>
			<subsection id="H08621A23F8CB48B3BB8FDFB42466B979"><enum>(a)</enum><header>In
			 general</header><text display-inline="yes-display-inline">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.</text>
			</subsection><subsection id="H35F57CCD3C6E46CD9A57D97C6CEC953F"><enum>(b)</enum><header>Federal
			 Government shutdown</header><text>The term <term>Federal Government
			 shutdown</term> 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.</text>
			</subsection></section></legis-body>
	<endorsement>
		<action-date>April 12, 2011</action-date>
		<action-desc>Read the second time and placed on the
		  calendar</action-desc>
	</endorsement>
</bill>
