AUTHORITY TO POSTPONE CERTAIN TAX DEADLINES BY REASON OF SIGNIFICANT FIRES.

SEC. 80504. AUTHORITY TO POSTPONE CERTAIN TAX DEADLINES BY REASON OF SIGNIFICANT FIRES. (a) In General.—Section 7508A of the Internal Revenue Code of 1986 is amended— (1) by inserting “, a significant fire,” after “federally declared disaster (as defined in section 165(i)(5)(A))” in subsection (a), (2) by inserting “, fire,” after “disaster” each place it appears in subsections (a)(1) and (b), and (3) by adding at the end the following new subsection: “(e) Significant Fire.—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.” . (b) Conforming Amendments.— (1) [26 U.S.C. 7508A] The heading of section 7508A of the Internal Revenue Code of 1986 is amended by striking “presidentially declared disaster” and inserting “federally declared disaster, significant fire,”. (2) [26 U.S.C. 7501] The item relating to section 7508A in the table of sections for chapter 77 of such Code is amended by striking “Presidentially declared disaster” and inserting “Federally declared disaster, significant fire,”. (c) [26 U.S.C. 7508A note] Effective Date.—The amendments made by this section shall apply to fires for which assistance is provided after the date of the enactment of this Act.