Details of Public Law 117-58, section 80504 , Infrastructure Investment and Jobs Act, Authority to Postpone Certain Tax Deadlines by Reason of Significant Fires

This section adds "significant fires” to the list of federally declared disasters and defines this term to mean any fire where financial assistance is provided under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.

The title of the section is amended to be “Federally Declared Disasters, Significant Fire” to expand and identify the types of disasters that qualify for tax postponement.

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