[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8007 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 8007

To amend the Internal Revenue Code of 1986 to make the postponement of 
 certain deadlines by reason of Federally declared disaster applicable 
                 to the limitation on credit or refund.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2024

Mr. Murphy (for himself and Mr. Panetta) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to make the postponement of 
 certain deadlines by reason of Federally declared disaster applicable 
                 to the limitation on credit or refund.

    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 Tax Lookback Parity Act of 
2024''.

SEC. 2. POSTPONEMENT OF CERTAIN DEADLINES BY REASON OF FEDERALLY 
              DECLARED DISASTERS MADE APPLICABLE TO LIMITATION ON 
              CREDIT OR REFUND.

    (a) In General.--Section 7508A of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(f) Application to Limitation on Credit or Refund.--For purposes 
of section 6511(b)(2)(A), any period disregarded under this section 
with respect to the time prescribed for filing any return of tax shall 
be treated as an extension of time for filing such return.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to claims filed after April 15, 2024.
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