26 U.S.C. § 7508A: Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions

whether any of the acts described in paragraph (1) of section 7508(a) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date (determined by the Secretary) of such disaster, fire, or action), the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and the amount of any credit or refund. In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster, fire, or action described in subsection (a), the Secretary may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this title. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence. The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia), apply the rules of subsections (a) and (b) to a qualified State declared disaster in the same manner as a disaster, fire, or action otherwise described in subsection (a). For purposes of this section, the term “qualified State declared disaster” means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, winddriven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) causes damage of sufficient severity and magnitude to warrant the application of the rules of this section. For purposes of this section, the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. The rules of section 7508(b) shall apply for purposes of this section. beginning on the earliest incident date specified in the declaration to which the disaster area referred to in paragraph (2) relates, and ending on the date which is 120 days after the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued, any individual whose principal residence (for purposes of section 1033(h)(4)) is located in a disaster area, any taxpayer if the taxpayer’s principal place of business (other than the business of performing services as an employee) is located in a disaster area, any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a disaster area, any taxpayer whose records necessary to meet a deadline for an act described in section 7508(a)(1) are maintained in a disaster area, any individual visiting a disaster area who was killed or injured as a result of the disaster, and solely with respect to a joint return, any spouse of an individual described in any preceding subparagraph of this paragraph. For purposes of this subsection, the term “disaster area” means an area in which a major disaster for which the President provides financial assistance under section 408 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5174 ) occurs. making contributions to a qualified retirement plan (within the meaning of section 4974(c)) under section 219(f)(3), 404(a)(6), 404(h)(1)(B), or 404(m)(2), making distributions under section 408(d)(4), recharacterizing contributions under section 408A(d)(6), and making a rollover under section 402(c), 403(a)(4), 403(b)(8), or 408(d)(3). Any period described in paragraph (1) with respect to any person (including by reason of the application of paragraph (4)) shall be in addition to (or concurrent with, as the case may be) any period specified under subsection (a) or (b) with respect to such person. For purposes of paragraph (1), in the case of multiple declarations relating to a disaster area which are issued within a 120-day period, a separate period shall be determined under such paragraph with respect to each such declaration. 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. For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed for filing any return of tax shall be treated as an extension of time for filing such return. by substituting ‘ December 31, 2021 ’ for ‘ April 30, 2021 ’ each place it appears therein, and by substituting ‘ January 1, 2022 ’ for ‘ May 1, 2021 ’ each place it appears therein.” whether any of the acts described in paragraph (1) of section 7508(a) of the Internal Revenue Code of 1986 (without regard to the exceptions in parentheses in subparagraphs (A) and (B)) were performed within the time prescribed therefor; and the amount of any credit or refund. For purposes of this section, rules similar to the rules of subsections (b) and (e) of section 7508 of the Internal Revenue Code of 1986 shall apply.” If the Secretary of the Treasury extends for any period the time for filing income tax returns under section 6081 of the Internal Revenue Code of 1986 and the time for paying income tax with respect to such returns under section 6161 of such Code (and waives any penalties relating to the failure to so file or so pay) for any individual located in a Presidentially declared disaster area, the Secretary shall, notwithstanding section 7508A(b) of such Code, abate for such period the assessment of any interest prescribed under section 6601 of such Code on such income tax. For purposes of subsection (a), the term ‘Presidentially declared disaster area’ means, with respect to any individual, any area which the President has determined during 1997 or 1998 warrants assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act [ 42 U.S.C. 5121 et seq.]. For purposes of this section, the term ‘individual’ shall not include any estate or trust. This section shall apply to disasters declared after December 31, 1996 .”