AUTOMATIC EXTENSION OF FILING DEADLINES IN CASE OF CERTAIN TAXPAYERS AFFECTED BY FEDERALLY DECLARED DISASTERS.

SEC. 205. 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 (for purposes of section 1033(h)(4)) is located in a disaster area, “(B) 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, “(C) any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a disaster area, “(D) any taxpayer whose records necessary to meet a deadline for an act described in section 7508(a)(1) are maintained in a disaster area, “(E) any individual visiting a disaster area who was killed or injured as a result of the disaster, and “(F) solely with respect to a joint return, any spouse of an individual described in any preceding subparagraph of this paragraph. “(3) Disaster area.—For purposes of this subsection, the term ‘disaster area’ has the meaning given such term under subparagraph (B) of section 165(i)(5) with respect to a Federally declared disaster (as defined in subparagraph (A) of such section). “(4) Application to rules regarding pensions.—In the case of any person described in subsection (b), a rule similar to the rule of paragraph (1) shall apply for purposes of subsection (b) with respect to— “(A) 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), “(B) making distributions under section 408(d)(4), “(C) recharacterizing contributions under section 408A(d)(6), and “(D) making a rollover under section 402(c), 403(a)(4), 403(b)(8), or 408(d)(3). “(5) Coordination with periods specified by the secretary.—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.” . (b) [26 U.S.C. 7508A note] Effective Date.—The amendment made by this section shall apply to federally declared disasters declared after the date of the enactment of this Act.