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Automatic Tax Relief for Disaster-Affected Taxpayers

This act provides automatic extensions for tax deadlines for individuals affected by federally declared disasters. It aims to ease the burden on citizens during difficult times by giving them more time to file tax documents and avoid penalties. Additionally, the law offers flexibility for Tax Court filings if the court's location is inaccessible, protecting taxpayers' rights.
Key points
Automatic extension of tax deadlines for individuals in federally declared disaster areas.
Ability to postpone deadlines for filing petitions with the Tax Court if the court's location is inaccessible (e.g., due to funding lapses).
Changes apply to disasters declared after the act's enactment and to court cases not expired before that date.
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Expired
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Additional Information
Print number: 117_S_2581
Sponsor: Sen. Portman, Rob [R-OH]
Process start date: 2021-08-02
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Summarized by: gemini-2.5-flash-preview-05-20
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_S_2581.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-08-02.

What are the main provisions?

Key points include:

  • Automatic extension of tax deadlines for individuals in federally declared disaster areas.
  • Ability to postpone deadlines for filing petitions with the Tax Court if the court's location is inaccessible (e.g., due to funding lapses).
  • Changes apply to disasters declared after the act's enactment and to court cases not expired before that date.
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 Sen. Portman, Rob [R-OH].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes