I 115th CONGRESS 2d Session H. R. 6842 IN THE HOUSE OF REPRESENTATIVES September 17, 2018 Mr. Rice of South Carolina introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide an automatic 60-day delay for certain internal revenue requirements in the case of taxpayers in an area with respect to which a federally declared disaster is requested.

1. Short title This Act may be cited as the Disaster Certainty Act . 2. Automatic 60-day delay for taxpayers in area with respect to which federally declared disaster is requested (a) In general Section 7508A(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following: In the case of a bona fide resident of an area with respect to which the Governor for such area requests a declaration with respect to a disaster under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, the 60-day period beginning on the date of such request shall be disregarded in the same manner as a period specified under the preceding sentence. . (b) Effective date The amendments made by this section shall apply with respect to disasters declared in taxable years beginning after December 31, 2017.