A bill to amend the Internal Revenue Code of 1986 to modify the automatic extension of certain deadlines in the case of taxpayers affected by federally declared disasters, and for other purposes.
USA116th CongressS-5039| Senate
| Updated: 12/16/2020
Rob Portman
Republican Senator
Ohio
Finance Committee
- Introduced
- In Committee
- On Floor
- Passed Chamber
- Enacted
This bill modifies the mandatory extension of certain tax filing and other tax-related deadlines for taxpayers affected by federally declared disasters and rules for postponing certain tax filing or payment requirements due to service in a combat zone or a contingency operation. It also tolls the deadline for filing a petition in the Tax Court if the location for filing the petition is inaccessible.
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Timeline
Introduced in Senate
Read twice and referred to the Committee on Finance.
Taxation
Administrative remediesDisaster relief and insuranceJudicial review and appealsMilitary operations and strategyMilitary personnel and dependentsTax administration and collection, taxpayers
A bill to amend the Internal Revenue Code of 1986 to modify the automatic extension of certain deadlines in the case of taxpayers affected by federally declared disasters, and for other purposes.
USA116th CongressS-5039| Senate
| Updated: 12/16/2020
This bill modifies the mandatory extension of certain tax filing and other tax-related deadlines for taxpayers affected by federally declared disasters and rules for postponing certain tax filing or payment requirements due to service in a combat zone or a contingency operation. It also tolls the deadline for filing a petition in the Tax Court if the location for filing the petition is inaccessible.
View Full TextSuggested Questions
Get AI-generated questions to help you understand this bill better
Timeline
Introduced in Senate
Read twice and referred to the Committee on Finance.
Rob Portman
Republican Senator
Ohio
Finance Committee
Taxation
- Introduced
- In Committee
- On Floor
- Passed Chamber
- Enacted
Administrative remediesDisaster relief and insuranceJudicial review and appealsMilitary operations and strategyMilitary personnel and dependentsTax administration and collection, taxpayers