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House Bill 1095
116th Congress(2019-2020)
Disaster Certainty Act of 2019
Introduced
Introduced
Introduced in House on Feb 7, 2019
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Introduced in House 
Feb 7, 2019
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Introduced in House(Feb 7, 2019)
Feb 7, 2019
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 1095 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 1095


To amend the Internal Revenue Code of 1986 to automatically postpone certain deadlines in the case of taxpayers located in a disaster area.

IN THE HOUSE OF REPRESENTATIVES

February 7, 2019

Mr. Rice of South Carolina introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to automatically postpone certain deadlines in the case of taxpayers located in a disaster area.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Disaster Certainty Act of 2019”.

SEC. 2. Automatic extension of filing deadline.

(a) In general.—Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

“(d) Mandatory 60-Day extension.—In the case of—

“(1) any individual whose principal place of abode is in a disaster area (as defined in section 165(i)(5)(B)), and

“(2) any taxpayer if the taxpayer’s principal place of business (other than the business of performing services of an employee) is located in a disaster area (as so defined),

the period beginning on the earliest incident date specified in the declaration to which such area relates and ending on the date which is 60 days after the latest incident date so specified shall be disregarded in the same manner as a period specified under subsection (a).”.

(b) Effective date.—The amendment made by this section shall apply to federally declared disasters declared after December 31, 2018.