[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1095 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 1095

 To amend the Internal Revenue Code of 1986 to automatically postpone 
 certain deadlines in the case of taxpayers located in a disaster area.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 7, 2019

  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 automatically postpone 
 certain deadlines in the case of taxpayers located in a disaster area.

    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 of 2019''.

SEC. 2. AUTOMATIC EXTENSION OF FILING DEADLINE.

    (a) In General.--Section 7508A of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(d) Mandatory 60-Day Extension.--In the case of--
            ``(1) any individual whose principal place of abode is in a 
        disaster area (as defined in section 165(i)(5)(B)), and
            ``(2) any taxpayer if the taxpayer's principal place of 
        business (other than the business of performing services of an 
        employee) is located in a disaster area (as so defined),
the period beginning on the earliest incident date specified in the 
declaration to which such area relates and ending on the date which is 
60 days after the latest incident date so specified shall be 
disregarded in the same manner as a period specified under subsection 
(a).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to federally declared disasters declared after December 31, 2018.
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