[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 2388 Introduced in Senate (IS)]

<DOC>






116th CONGRESS
  1st Session
                                S. 2388

 To amend the Internal Revenue Code of 1986 to permit the postponement 
          of certain deadlines by reason of significant fires.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 31, 2019

 Mr. Tester (for himself and Mr. Moran) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to permit the postponement 
          of certain deadlines by reason of significant fires.

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

SECTION 1. AUTHORITY TO POSTPONE CERTAIN TAX DEADLINES BY REASON OF 
              SIGNIFICANT FIRES.

    (a) In General.--Section 7508A of the Internal Revenue Code of 1986 
is amended--
            (1) by inserting ``, a significant fire,'' after 
        ``federally declared disaster (as defined in section 
        165(h)(3)(C)(i))'' in subsection (a),
            (2) by inserting ``, fire,'' after ``disaster'' each place 
        it appears in subsections (a)(1) and (b), and
            (3) by adding at the end the following new subsection:
    ``(d) Significant Fire.--For purposes of this section, the term 
`significant fire' means any fire with respect to which assistance is 
provided under section 420 of the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act.''.
    (b) Conforming Amendments.--
            (1) The heading of section 7508A of the Internal Revenue 
        Code of 1986 is amended by inserting ``, significant fire,'' 
        after ``federally declared disaster''.
            (2) The item relating to section 7508A in the table of 
        sections for chapter 77 of such Code is amended by inserting 
        ``, significant fire,'' after ``federally declared disaster''.
    (c) Effective Date.--The amendments made by this section shall 
apply to fires for which assistance is provided after the date of the 
enactment of this Act.
                                 <all>