Code of 1986. (C) Errors treated as mathematical error For purposes of section 6213 of the Internal Revenue Code of 1986, an incorrect use on a return of earned income pursuant to paragraph (1) shall be treated as a mathematical or clerical error. (D) No effect on determination of gross income, etc Except as otherwise provided in this subsection, the Internal Revenue Code of 1986 shall be applied without regard to any substitution under paragraph (1). (E) Extension of period of limitation for certain individuals affected by Hurricane Sandy (i) In general In the case of an individual described in paragraph (2)(B), the period of limitation prescribed by section 6511(a) of the Internal Revenue Code of 1986 for any applicable taxable year shall be extended until the date prescribed by law (including extensions) for filing the return of tax for the taxable year that includes the date of the enactment of this Act, and section 6511(b)(2) of such Code shall not apply to any claim of credit or refund with respect to the return for such applicable tax year. (ii) Amendments, etc. restricted to changes to earned income Clause (i) shall apply only with respect to amendments to the return of tax, and claims for credit or refund, relating to a change in the earned income of the individual. 305. Automatic extension of filing deadlines in case of certain taxpayers affected by Federally declared disasters (a) In general Section 7508A is amended by adding at the end the following new subsection: (d) Mandatory 60-Day extension (1) In general In the case of any qualified taxpayer, the period— (A) beginning on the earliest incident date specified in the declaration to which the disaster area referred to in paragraph (2) relates, and (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) Qualified taxpayer For purposes of this subsection, the term qualified taxpayer means— (A) any individual whose principal residence