Modification of rules for postponing certain deadlines by reason of disaster

(a)

Authority To postpone Federal tax deadlines by reason of State-Declared disasters

Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by inserting after subsection (b) the following new subsection:

(c)

Special rule for State-Declared disasters

(1)

In general

Upon the written 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)

Mandatory extensions extended to 120 days

Section 7508A(e) of such Code, as redesignated by subsection (a), is amended—(1)by striking 60 days in paragraph (1)(B) thereof and inserting 120 days; and (2)by striking

60-day

in the heading and inserting

120-day

.(c)

Effective date

The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.