[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6842 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6842

 To amend the Internal Revenue Code of 1986 to provide an automatic 60-
  day delay for certain internal revenue requirements in the case of 
    taxpayers in an area with respect to which a federally declared 
                         disaster is requested.


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 17, 2018

  Mr. Rice of South Carolina introduced the following bill; which was 
              referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide an automatic 60-
  day delay for certain internal revenue requirements in the case of 
    taxpayers in an area with respect to which a federally declared 
                         disaster is requested.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Disaster Certainty Act''.

SEC. 2. AUTOMATIC 60-DAY DELAY FOR TAXPAYERS IN AREA WITH RESPECT TO 
              WHICH FEDERALLY DECLARED DISASTER IS REQUESTED.

    (a) In General.--Section 7508A(a) of the Internal Revenue Code of 
1986 is amended by adding at the end the following:
``In the case of a bona fide resident of an area with respect to which 
the Governor for such area requests a declaration with respect to a 
disaster under the Robert T. Stafford Disaster Relief and Emergency 
Assistance Act, the 60-day period beginning on the date of such request 
shall be disregarded in the same manner as a period specified under the 
preceding sentence.''.
    (b) Effective Date.--The amendments made by this section shall 
apply with respect to disasters declared in taxable years beginning 
after December 31, 2017.
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