WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 77

26 U.S.C. 7508A: Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions

Created in 1997 by the Taxpayer Relief Act of 1997 (Public Law 105-34). Changed by 6 later laws. 2 new laws this Congress changed it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

  • H.R. 1491 Disaster Related Extension of Deadlines Act · became law · changed (f)
  • H.R. 517 Filing Relief for Natural Disasters Act · became law · changed (c)

How it got here

2021

  • Pub. L. 117–58, §80504(b)(1), substituted "Federally declared disaster, significant fire," for "Presidentially declared disaster" in section catchline. (Infrastructure Investment and Jobs Act) Law text
  • Pub. L. 117–58, §80504(a)(1), which directed insertion of ", a significant fire," after "federally declared disaster (as defined in section 165(i)(5)(A))", was executed by making the insertion after "federally declared disaster (as defined by section 165(i)(5)(A))" in introductory prov… (Infrastructure Investment and Jobs Act) Law text · (a)
  • Pub. L. 117–58, §80504(a)(2), inserted ", fire," after "disaster". (Infrastructure Investment and Jobs Act) Law text · (a)
  • Pub. L. 117–58, §80504(a)(2), inserted ", fire," after "disaster". (Infrastructure Investment and Jobs Act) Law text · (b)
  • Pub. L. 117–58, §80501(a)(1)(B), in concluding provisions, substituted "in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs (A) through (F) of section 7508(a)(1) were performe… (Infrastructure Investment and Jobs Act) Law text · (d)
  • Pub. L. 117–58, §80501(a)(1)(A), substituted "the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued" for "the latest incident date so specified". (Infrastructure Investment and Jobs Act) Law text · (d)
  • Pub. L. 117–58, §80501(a)(2), added par. (3) and struck out former par. (3) which defined the term "disaster area". (Infrastructure Investment and Jobs Act) Law text · (d)
  • Pub. L. 117–58, §80501(a)(3), added par. (6). (Infrastructure Investment and Jobs Act) Law text · (d)
  • Pub. L. 117–58, §80504(a)(3), added subsec. (e). (Infrastructure Investment and Jobs Act) Law text · (e)

2019

  • Pub. L. 116–94 added subsec. (d). (Further Consolidated Appropriations Act, 2020) Law text · (d)

2018

  • Pub. L. 115–141 substituted "section 165(i)(5)(A)" for "section 165(h)(3)(C)(i)" in introductory provisions. (Consolidated Appropriations Act, 2018) Law text · (a)

2008

  • Pub. L. 110–343 substituted "federally declared disaster (as defined by section 165(h)(3)(C)(i))" for "Presidentially declared disaster (as defined in section 1033(h)(3))" in introductory provisions. (Emergency Economic Stabilization Act of 2008) Law text · (a)

2002

  • Pub. L. 107–134 amended section catchline and text generally, substituting present provisions for provisions which had: in subsec. (a), authorized Secretary to postpone certain tax-related deadlines by reason of presidentially declared disaster, and in subsec. (b), provided that subsec. (a) would n… (Victims of Terrorism Tax Relief Act of 2001) Law text

2001

  • Pub. L. 107–16 substituted "120 days" for "90 days" in introductory provisions. (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.