Section 1. Short title
This Act may be cited as the Disaster Tax Lookback Parity Act of 2024.
(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.