Sec. 2. POSTPONEMENT OF CERTAIN DEADLINES BY REASON OF DISASTERS MADE APPLICABLE TO LIMITATION ON CREDIT OR REFUND
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## SEC. 2 POSTPONEMENT OF CERTAIN DEADLINES BY REASON OF DISASTERS MADE APPLICABLE TO LIMITATION ON CREDIT OR REFUND ###
(a)Extension of Time for Filing Return ####
(1)In general **[**[26 U.S.C. 7508A](/us/usc/t26/s7508A)**]** 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.” > . ####
(2)Effective date **[**[26 U.S.C. 7508A note](/us/usc/t26/s7508A)**]** The amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act. ###
(b)Collection Notices ####
(1)In general Section 6303(b) of such Code is amended— #####
(A)by striking “ Except ” and inserting the following: > > #### “(1) In general > > Except” > , and #####
(B)by adding at the end the following new paragraph: > > #### “(2) Postponement by reason of disaster, significant fire, or terroristic or military actions > > For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A.” > . ####
(2)Effective date **[**[26 U.S.C. 6303 note](/us/usc/t26/s6303)**]** The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.
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- 26 USC 7508A
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Sec. 2
POSTPONEMENT OF CERTAIN DEADLINES BY REASON OF DISASTERS MADE APPLICABLE TO LIMITATION ON CREDIT OR REFUND
Cite26 USC 7508A
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