Sec. 80501. MODIFICATION OF AUTOMATIC EXTENSION OF CERTAIN DEADLINES IN THE CASE OF TAXPAYERS AFFECTED BY FEDERALLY DECLARED DISASTERS
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## SEC. 80501 MODIFICATION OF AUTOMATIC EXTENSION OF CERTAIN DEADLINES IN THE CASE OF TAXPAYERS AFFECTED BY FEDERALLY DECLARED DISASTERS ###
(a)In General Section 7508A(d) of the Internal Revenue Code of 1986 is amended— ####
(1)in paragraph (1)— #####
(A)by striking “the latest incident date so specified” in subparagraph
(B)and inserting “the later of such earliest incident date described in subparagraph
(A)or the date such declaration was issued”, and #####
(B)by striking “in the same manner as a period specified under subsection (a)” and inserting “in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs
(A)through
(F)of section 7508(a)(1) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date determined under subparagraph (B))”, ####
(2)by striking paragraph
(3)and inserting the following: > > #### “(3) Disaster area > > For purposes of this subsection, the term ‘disaster area’ means an area in which a major disaster for which the President provides financial assistance under section 408 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5174) occurs.” > , and ####
(3)by adding at the end the following: > > #### “(6) Multiple declarations > > For purposes of paragraph (1), in the case of multiple declarations relating to a disaster area which are issued within a 60-day period, a separate period shall be determined under such paragraph with respect to each such declaration.” > . ###
(b)Effective Date **[**[26 U.S.C. 7508A note](/us/usc/t26/s7508A)**]** The amendment made by this section shall apply to federally declared disasters declared after the date of enactment of this Act.
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- 26 USC 7508A
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Sec. 80501
MODIFICATION OF AUTOMATIC EXTENSION OF CERTAIN DEADLINES IN THE CASE OF TAXPAYERS AFFECTED BY FEDERALLY DECLARED DISASTERS
Cite26 USC 7508A
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