[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1677 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 1677

  To amend the Internal Revenue Code of 1986 to provide authority to 
  postpone certain deadlines by reason of State declared disasters or 
                              emergencies.


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                   IN THE SENATE OF THE UNITED STATES

                 May 23 (legislative day, May 22), 2019

Mr. Perdue (for himself and Ms. Cortez Masto) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide authority to 
  postpone certain deadlines by reason of State declared disasters or 
                              emergencies.

    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 ``Filing Relief for Natural Disasters 
Act''.

SEC. 2. AUTHORITY TO POSTPONE FEDERAL TAX DEADLINES BY REASON OF STATE-
              DECLARED DISASTERS.

    (a) In General.--Section 7508A of the Internal Revenue Code of 1986 
is amended by redesignating subsection (c) as subsection (d) and by 
inserting after subsection (b) the following new subsection:
    ``(c) Special Rule for State-Declared Disasters.--
            ``(1) In general.--Upon the request of the Governor of a 
        State (or the Mayor, in the case of the District of Columbia) 
        in which an emergency or disaster has been declared under State 
        law, subsection (a) shall apply to such State-declared 
        emergency or disaster in the same manner as such subsections 
        apply to federally declared disasters.
            ``(2) State.--For purposes of this section, the term 
        `State' includes the District of Columbia, the Commonwealth of 
        Puerto Rico, the Virgin Islands, Guam, American Samoa, and the 
        Commonwealth of the Northern Mariana Islands.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to declarations made after the date of the enactment of this Act.
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