Details of Public Law 117-58, section 80501 , Infrastructure Investment and Jobs Act, Modification of Automatic Extension of Certain Deadlines in the Case of Taxpayers Affected by Federally Declared Disasters

This section extends the deadline for certain acts, such as filing a tax return, paying income tax, filing a claim for refund, or filing a petition with a Tax Court, for qualified taxpayers affected by federally declared disasters to be 60 days after the later of: the earliest incident or the date the declaration was issued.

If there are multiple declarations issued within the 60-day period, a separate period for each declaration will determined using the later of: the earliest incident or the date the declaration was issued.

This section also revises the definition of “disaster area” to be an area that the President provides financial assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.

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