An AI model extracted this from the bill’s official record and can make mistakes. Check the official text ↗ (opens in new tab)

Internal Revenue Code of 1986

The official body of law that outlines all federal tax laws in the United States.

Postponement of Deadlines by Reason of Disasters

When the IRS gives people extra time to file tax returns or pay taxes because they live in an area affected by a major disaster.

Limitation on Credit or Refund

The legal deadline, typically three years from when a tax return was filed or two years from when the tax was paid, for a taxpayer to claim a tax refund or credit.

Collection Notices

Letters or communications sent by the IRS to taxpayers notifying them that they owe unpaid taxes and need to make a payment.

Enactment Date

The date when a bill officially becomes law after being passed by Congress and signed by the President, or otherwise becoming law.