2019—Subsec. (d). Pub. L. 116–94 added subsec. (d).
2018—Subsec. (a). Pub. L. 115–141 substituted “section 165(i)(5)(A)” for “section 165(h)(3)(C)(i)” in introductory provisions.
2008—Subsec. (a). 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.
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 not apply for the purpose of determining interest on any overpayment or underpayment.
2001—Subsec. (a). Pub. L. 107–16 substituted “120 days” for “90 days” in introductory provisions.
Effective Date of 2019 Amendment
Pub. L. 116–94, div. Q, title II, § 205(b), Dec. 20, 2019, 133 Stat. 3246, provided that:
“The amendment made by this section [amending this section] shall apply to federally declared disasters declared after the date of the enactment of this Act [Dec. 20, 2019].”
Effective Date of 2002 Amendment
Amendment by Pub. L. 107–134 applicable to disasters and terroristic or military actions occurring on or after Sept. 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after Jan. 23, 2002, see section 112(f) of Pub. L. 107–134, set out as a note under section 6081 of this title.
Effective Date of 2001 Amendment
Pub. L. 107–16, title VIII, § 802(b), June 7, 2001, 115 Stat. 149, provided that:
“The amendment made by this section [amending this section] shall take effect on the date of enactment of this Act [June 7, 2001].”
Pub. L. 105–34, title IX, § 911(c), Aug. 5, 1997, 111 Stat. 878, provided that:
“The amendments made by this section [enacting this section] shall apply with respect to any period for performing an act that has not expired before the date of the enactment of this Act [Aug. 5, 1997].”
For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
Authority To Postpone Certain Tax-Related Deadlines by Reason of Y2K Failures
Pub. L. 106–170, title V, § 522, Dec. 17, 1999, 113 Stat. 1927, provided that:
“(a) In General.—In the case of a taxpayer determined by the Secretary of the Treasury (or the Secretary’s delegate) to be affected by a Y2K failure, the Secretary may disregard a period of up to 90 days in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such taxpayer—
whether any of the acts described in paragraph (1) of section 7508(a) of the Internal Revenue Code of 1986
(without regard to the exceptions in parentheses in subparagraphs (A) and (B)) were performed within the time prescribed therefor; and
the amount of any credit or refund.
“(b) Applicability of Certain Rules.—
For purposes of this section, rules similar to the rules of subsections (b) and (e) of section 7508 of the Internal Revenue Code of 1986
Abatement of Interest on Underpayments by Taxpayers in Presidentially Declared Disaster Areas
Pub. L. 105–34, title IX, § 915, Aug. 5, 1997, 111 Stat. 879, as amended by Pub. L. 105–277, div. J, title IV, § 4003(e)(1), Oct. 21, 1998, 112 Stat. 2681–909, provided that:
“(a) In General.—
If the Secretary of the Treasury extends for any period the time for filing income tax returns under section 6081 of the Internal Revenue Code of 1986
and the time for paying income tax with respect to such returns under section 6161 of such Code (and waives any penalties relating to the failure to so file or so pay) for any individual located in a Presidentially declared disaster area,
the Secretary shall, notwithstanding section 7508A(b) of such Code, abate for such period the assessment of any interest prescribed under section 6601 of such Code on such income tax.
For purposes of this section, the term ‘individual’ shall not include any estate or trust.
“(d) Effective Date.—
This section shall apply to disasters declared after December 31, 1996.”