Section 1. Short title
This Act may be cited as the Disaster Related Extension of Deadlines Act.
(1) 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.
(1) In general
.
(2) Effective date
The amendment made by this subsection shall apply to claims filed after the date of the enactment of this Act.
(1) In general
Section 6303(b) of such Code is amended—
(A) by striking Except and inserting the following:
(1) In general
Except
(A) , 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.
(B) .
(2) Effective date
The amendments made by this subsection shall apply to notices issued after the date of the enactment of this Act.