1. (a) In general In the case of a taxpayer determined by the Secretary to be affected by a federally declared disaster (as defined by section 165(i)(5)(A)) or a terroristic or military action (as defined in section 692(c)(2)), the Secretary may specify a period of up to 1 year that may be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such taxpayer—

   1. (1) whether any of the acts described in paragraph (1) of section 7508(a) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date (determined by the Secretary) of such disaster or action),
   2. (2) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and
   3. (3) the amount of any credit or refund.
2. (b) Special rules regarding pensions, etc. In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster or action described in subsection (a), the Secretary may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this title. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
3. (c) Special rules for overpayments The rules of section 7508(b) shall apply for purposes of this section.

4. (d) Mandatory 60-day extension

   1. (1) In general In the case of any qualified taxpayer, the period—

      1. (A) beginning on the earliest incident date specified in the declaration to which the disaster area referred to in paragraph (2) relates, and
      2. (B) 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).

   2. (2) Qualified taxpayer For purposes of this subsection, the term “qualified taxpayer” means—

      1. (A) any individual whose principal residence (for purposes of section 1033(h)(4)) is located in a disaster area,
      2. (B) any taxpayer if the taxpayer’s principal place of business (other than the business of performing services as an employee) is located in a disaster area,
      3. (C) any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a disaster area,
      4. (D) any taxpayer whose records necessary to meet a deadline for an act described in section 7508(a)(1) are maintained in a disaster area,
      5. (E) any individual visiting a disaster area who was killed or injured as a result of the disaster, and
      6. (F) solely with respect to a joint return, any spouse of an individual described in any preceding subparagraph of this paragraph.
   3. (3) Disaster area For purposes of this subsection, the term “disaster area” has the meaning given such term under subparagraph (B) of section 165(i)(5) with respect to a Federally declared disaster (as defined in subparagraph (A) of such section).

   4. (4) Application to rules regarding pensions In the case of any person described in subsection (b), a rule similar to the rule of paragraph (1) shall apply for purposes of subsection (b) with respect to—

      1. (A) making contributions to a qualified retirement plan (within the meaning of section 4974(c)) under section 219(f)(3), 404(a)(6), 404(h)(1)(B), or 404(m)(2),
      2. (B) making distributions under section 408(d)(4),
      3. (C) recharacterizing contributions under section 408A(d)(6), and
      4. (D) making a rollover under section 402(c), 403(a)(4), 403(b)(8), or 408(d)(3).
   5. (5) Coordination with periods specified by the Secretary Any period described in paragraph (1) with respect to any person (including by reason of the application of paragraph (4)) shall be in addition to (or concurrent with, as the case may be) any period specified under subsection (a) or (b) with respect to such person.

(Added Pub. L. 105–34, title IX, § 911(a), Aug. 5, 1997, 111 Stat. 877; amended Pub. L. 107–16, title VIII, § 802(a), June 7, 2001, 115 Stat. 149; Pub. L. 107–134, title I, § 112(a), Jan. 23, 2002, 115 Stat. 2433; Pub. L. 110–343, div. C, title VII, § 706(a)(2)(D)(vii), Oct. 3, 2008, 122 Stat. 3922; Pub. L. 115–141, div. U, title IV, § 401(b)(10)(B), Mar. 23, 2018, 132 Stat. 1202; Pub. L. 116–94, div. Q, title II, § 205(a), Dec. 20, 2019, 133 Stat. 3245.)

Amendments

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 2008 Amendment

Amendment by Pub. L. 110–343 applicable to disasters declared in taxable years beginning after Dec. 31, 2007, see section 706(d)(1) of Pub. L. 110–343, set out as a note under section 56 of this title.

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].”

Effective Date

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].”

Savings Provision

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:

1. “(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—

   1. “(1) 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
   2. “(2) the amount of any credit or refund.
2. “(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 shall apply.”

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:

1. “(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.
2. “(b) Presidentially Declared Disaster Area.— For purposes of subsection (a), the term ‘Presidentially declared disaster area’ means, with respect to any individual, any area which the President has determined during 1997 or 1998 warrants assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act [42 U.S.C. 5121 et seq.].
3. “(c) Individual.— For purposes of this section, the term ‘individual’ shall not include any estate or trust.
4. “(d) Effective Date.— This section shall apply to disasters declared after December 31, 1996.”