II 116th CONGRESS 1st Session S. 2388 IN THE SENATE OF THE UNITED STATES July 31, 2019 Mr. Tester (for himself and Mr. Moran ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to permit the postponement of certain deadlines by reason of significant fires.

1. Authority to postpone certain tax deadlines by reason of significant fires (a) In general Section 7508A of the Internal Revenue Code of 1986 is amended— (1) by inserting , a significant fire, after federally declared disaster (as defined in section 165(h)(3)(C)(i)) in subsection (a), (2) by inserting , fire, after disaster each place it appears in subsections (a)(1) and (b), and (3) by adding at the end the following new subsection: (d) Significant fire For purposes of this section, the term significant fire means any fire with respect to which assistance is provided under section 420 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. . (b) Conforming amendments (1) The heading of section 7508A of the Internal Revenue Code of 1986 is amended by inserting , significant fire, after federally declared disaster . (2) The item relating to section 7508A in the table of sections for chapter 77 of such Code is amended by inserting , significant fire, after federally declared disaster . (c) Effective date The amendments made by this section shall apply to fires for which assistance is provided after the date of the enactment of this Act.