112 . (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2015. 406. Technical assistance and administrative relief (a) Technical assistance The Secretary of the Treasury shall provide to the governments of Puerto Rico and the Virgin Islands such technical assistance and administrative support as may be necessary to carry out the provisions of this Act. (b) Administrative relief The Secretary may provide such relief as may be necessary or appropriate, due to federally declared disasters (as defined in section 165(i)(5)), for filing returns, statements, or such other information as the Secretary designates. V Medicare relief 501. Medicare enrollment filing deadline relief (a) Part B Section 1837 of the Social Security Act ( 42 U.S.C. 1395p ) is amended by adding at the end the following new subsection: (m) (1) Subject to paragraph (2), in the case of an individual who resides in an emergency area and has an initial, special, or general enrollment period prescribed under this section, any day of which occurs during an emergency period with respect to such area, the Secretary may extend such enrollment period with respect to such individual. (2) (A) Subject to subparagraph (B), in no case may an extension described in paragraph (1) extend past the earlier of the following: (i) the termination of the applicable emergency period (as defined in paragraph (3)(B))