Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act

1/1/2023, 8:17 PM

Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act

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.

Congress
117

Number
S - 2581

Introduced on
2021-08-02

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

8/2/2021

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act

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.

Alternative Names
Official Title as IntroducedA bill to amend the Internal Revenue Code of 1986 to provide relief for taxpayers affected by disasters or other critical events.

Policy Areas
Taxation

Potential Impact
Administrative remedies
Disaster relief and insurance
Judicial review and appeals
Military operations and strategy
Military personnel and dependents
Tax administration and collection, taxpayers

Comments

Recent Activity

Latest Summary9/15/2021

Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act

This bill modifies the mandatory extension of certain tax filing and other tax-related deadlines for taxpayers affected by federally declar...


Latest Action8/2/2021
Read twice and referred to the Committee on Finance.