1. Modification of automatic extension of certain deadlines in the case of taxpayers affected by Federally declared disasters (a) In general Section 7508A(d)(1) of the Internal Revenue Code of 1986 is amended— (1) by striking the latest incident period so specified in subparagraph (B) and inserting the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued , and (2) by striking in the same manner as a period specified under subsection (a) and inserting in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, the acts and amounts described in subsection (a) . (b) Effective date The amendment made by this section shall apply to federally declared disasters declared after December 31, 2019. 2. Modifications of rules for postponing certain acts by reason of service in combat zone or contingency operation (a) In general Section 7508(a)(1) of the Internal Revenue Code of 1986 is amended— (1) by striking subparagraph (C) and inserting the following: (C) Filing a petition with the Tax Court, or filing a notice of appeal from a decision of the Tax Court