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US HR1095

US HR1095
Disaster Certainty Act of 2019


summary

Introduced
02/07/2019
In Committee
02/07/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

To amend the Internal Revenue Code of 1986 to automatically postpone certain deadlines in the case of taxpayers located in a disaster area. This bill automatically extends tax filing deadlines by 60 days for taxpayers who have a principal residence or place of business located in a disaster area.

AI Summary

This bill, the Disaster Certainty Act of 2019, automatically extends the tax filing deadlines by 60 days for taxpayers who have a principal residence or place of business located in a federally declared disaster area. The bill amends the Internal Revenue Code to require this automatic 60-day extension, beginning on the earliest incident date specified in the disaster declaration and ending 60 days after the latest incident date. This provision applies to federally declared disasters that occur after December 31, 2018.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Referred to the House Committee on Ways and Means. (on 02/07/2019)

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