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Tax Relief and Deadlines for Disaster Victims or Military Personnel

This act makes changes to help taxpayers affected by federal disasters or serving in combat zones meet tax deadlines. It modifies rules for automatic extensions and makes it easier to file petitions with the Tax Court during difficult circumstances.
Key points
Automatic tax deadline extensions for federal disasters will be calculated from the date the disaster was declared.
Easier compliance with tax deadlines for individuals serving in combat zones, including Tax Court appeals.
The deadline for filing a petition with the Tax Court will be extended if the filing location (physical or online) is inaccessible.
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Expired
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Additional Information
Print number: 117_HR_5027
Sponsor: Rep. Rice, Tom [R-SC-7]
Process start date: 2021-08-13
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Summarized by: gemini-2.5-flash-preview-04-17
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Automatic Relief for Taxpayers Affected by Major Disasters and Critical Events Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_5027.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-08-13.

What are the main provisions?

Key points include:

  • Automatic tax deadline extensions for federal disasters will be calculated from the date the disaster was declared.
  • Easier compliance with tax deadlines for individuals serving in combat zones, including Tax Court appeals.
  • The deadline for filing a petition with the Tax Court will be extended if the filing location (physical or online) is inaccessible.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Rice, Tom [R-SC-7].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-28.

CATEGORIES

Taxes Courts and Law