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26 U.S.C. § 7508A — Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of a taxpayer determined by the Secretary to be affected by a federally declared disaster (as defined by section 165(i)(5)(A)), a significant fire, or a terroristic or military action (as defined in section 692(c)(2)), the Secretary may specify a period of up to 1 year that may be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such taxpayer—
(1) whether any of the acts described in paragraph (1) of section 7508(a) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date (determined by the Secretary) of such disaster, fire, or action),
(2) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and
(3) the amount of any credit or refund.
**(b) Special rules regarding pensions, etc.** In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster, fire, or action described in subsection (a), the Secretary may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this title. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
**(c) Special rule for State-declared disasters**
(1) **In general** — The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia)
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Source file: Laws/federal/codes/united-states-code/title-26/section-7508a-authority-to-postpone-certain-deadlines-by-reason-of-federally-declared--a416adfe3f.md
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Source location: Title 26, Chapter 77, § 7508A; chapter-077-miscellaneous-provisions.md
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**(a) In general** In the case of a taxpayer determined by the Secretary to be affected by a federally declared disaster (as defined by section 165(i)(5)(A)), a significant fire, or a terroristic or military action (as defined in section 692(c)(2)), the Secretary may specify a period of up to 1 year that may be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such taxpayer—
(1) whether any of the acts described in paragraph (1) of section 7508(a) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date (determined by the Secretary) of such disaster, fire, or action),
(2) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and
(3) the amount of any credit or refund.
**(b) Special rules regarding pensions, etc.** In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster, fire, or action described in subsection (a), the Secretary may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this title. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
**(c) Special rule for State-declared disasters**
(1) **In general** — The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia), apply the rules of subsections (a) and (b) to a qualified State declared disaster in the same manner as a disaster, fire, or action otherwise described in subsection (a).
(2) **Qualified State declared disaster** — For purposes of this section, the term “qualified State declared disaster” means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, winddriven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) causes damage of sufficient severity and magnitude to warrant the application of the rules of this section.
(3) **State** — For purposes of this section, the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.
**(d) Special rules for overpayments** The rules of section 7508(b) shall apply for purposes of this section.
**(e) Mandatory 120-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 120 days after the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued,
shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs (A) through (F) of section 7508(a)(1) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date determined under subparagraph (B)).
(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” means an area in which a major disaster for which the President provides financial assistance under section 408 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ([42 U.S.C. 5174](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section5174&num=0&edition=prelim)) occurs.
(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.
(6) **Multiple declarations** — For purposes of paragraph (1), in the case of multiple declarations relating to a disaster area which are issued within a 120-day period, a separate period shall be determined under such paragraph with respect to each such declaration.
**(f) 11 So in original. There are two subsecs. (f). 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.
**(f) 1 Application to limitation on credit or refund** For purposes of section 6511(b)(2)(A), any period disregarded under this section with respect to the time prescribed for filing any return of tax shall be treated as an extension of time for filing such return.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** The Secretary may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.
**(b) Automatic extension for corporation income tax returns** An extension of 6 months for the filing of the return of income taxes imposed by subtitle A shall be allowed any corporation if, in such manner and at such time as the Secretary may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax; but this extension may be terminated at any time by the Secretary by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice. In the case of any return for a taxable year of a C corporation which ends on December 31 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “5 months” for “6 months”. In the case of any return for a taxable year of a C corporation which ends on June 30 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “7 months” for “6 months”.
**(c) Cross references** For time for performing certain acts postponed by reason of war, see section 7508, and by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6081
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Adjustments applicable to all taxpayers** In determining the amount of the alternative minimum taxable income for any taxable year the following treatment shall apply (in lieu of the treatment applicable for purposes of computing the regular tax):
(1) **Depreciation**
(A) *In general*
(i) *Property other than certain personal property* — Except as provided in clause (ii), the depreciation deduction allowable under section 167 with respect to any tangible property placed in service after December 31, 1986, shall be determined under the alternative system of section 168(g). In the case of property placed in service after December 31, 1998, the preceding sentence shall not apply but clause (ii) shall continue to apply.
(ii) *150-percent declining balance method for certain property* — The method of depreciation used shall be—
(I) the 150 percent declining balance method,
(II) switching to the straight line method for the 1st taxable year for which using the straight line method with respect to the adjusted basis as of the beginning of the year will yield a higher allowance.
The preceding sentence shall not apply to any section 1250 property (as defined in section 1250(c)) (and the straight line method shall be used for such section 1250 property) or to any other property if the depreciation deduction determined under section 168 with respect to such other property for purposes of the regular tax is determined by using the straight line method.
(B) *Exception for certain property* — This paragraph shall not apply to property described in paragraph (1), (2), (3), or (4) of section 168(f), or in section 168(e)(3)(C)(iv).
(C) *Coordination with transitional rules*
(i) *In general* — This paragraph shall not apply to property pla
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 56
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Congress hereby finds and declares that—
(1) because disasters often cause loss of life, human suffering, loss of income, and property loss and damage; and
(2) because disasters often disrupt the normal functioning of governments and communities, and adversely affect individuals and families with great severity;
special measures, designed to assist the efforts of the affected States in expediting the rendering of aid, assistance, and emergency services, and the reconstruction and rehabilitation of devastated areas, are necessary.
**(b)** It is the intent of the Congress, by this chapter, to provide an orderly and continuing means of assistance by the Federal Government to State and local governments in carrying out their responsibilities to alleviate the suffering and damage which result from such disasters by—
(1) revising and broadening the scope of existing disaster relief programs;
(2) encouraging the development of comprehensive disaster preparedness and assistance plans, programs, capabilities, and organizations by the States and by local governments;
(3) achieving greater coordination and responsiveness of disaster preparedness and relief programs;
(4) encouraging individuals, States, and local governments to protect themselves by obtaining insurance coverage to supplement or replace governmental assistance;
(5) encouraging hazard mitigation measures to reduce losses from disasters, including development of land use and construction regulations;
(6) providing Federal assistance programs for both public and private losses sustained in disasters; and
(7) identifying and improving the climate and natural hazard resilience of vulnerable communities.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 5121
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credit**
(1) **In general** — In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer.
(2) **Year credit allowed** — The credit under paragraph (1) with respect to any expense shall be allowed—
(A) in the case of any expense paid or incurred before the taxable year in which such adoption becomes final, for the taxable year following the taxable year during which such expense is paid or incurred, and
(B) in the case of an expense paid or incurred during or after the taxable year in which such adoption becomes final, for the taxable year in which such expense is paid or incurred.
(3) **$10,000 credit for adoption of child with special needs regardless of expenses** — In the case of an adoption of a child with special needs which becomes final during a taxable year, the taxpayer shall be treated as having paid during such year qualified adoption expenses with respect to such adoption in an amount equal to the excess (if any) of $10,000 over the aggregate qualified adoption expenses actually paid or incurred by the taxpayer with respect to such adoption during such taxable year and all prior taxable years.
(4) **Portion of credit refundable** — So much of the credit allowed under paragraph (1) as does not exceed $5,000 shall be treated as a credit allowed under subpart C and not as a credit allowed under this subpart.
**(b) Limitations**
(1) **Dollar limitation** — The aggregate amount of qualified adoption expenses which may be taken into account under subsection (a) for all taxable years with respect to the adoption of a child by the taxpayer shall not exceed $10,000.
(2) **Income limitation**
(A) *In general* —
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 23
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Provision of assistance** — In accordance with this section, the President, in consultation with the Governor of a State, may provide financial assistance, and, if necessary, direct services, to individuals and households in the State who, as a direct result of a major disaster, have necessary expenses and serious needs in cases in which the individuals and households are unable to meet such expenses or needs through other means.
(2) **Relationship to other assistance** — Under paragraph (1), an individual or household shall not be denied assistance under paragraph (1), (3), or (4) of subsection (c) solely on the basis that the individual or household has not applied for or received any loan or other financial assistance from the Small Business Administration or any other Federal agency.
**(b) Housing assistance**
(1) **Eligibility** — The President may provide financial or other assistance under this section to individuals and households to respond to the disaster-related housing needs of individuals and households who are displaced from their predisaster primary residences or whose predisaster primary residences are rendered uninhabitable, or with respect to individuals with disabilities, rendered inaccessible or uninhabitable, as a result of damage caused by a major disaster.
(2) **Determination of appropriate types of assistance**
(A) *In general* — The President shall determine appropriate types of housing assistance to be provided under this section to individuals and households described in subsection (a)(1) based on considerations of cost effectiveness, convenience to the individuals and households, and such other factors as the President may consider appropriate.
(B) *Multiple types of assistance* — One or more types of housi
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 5174
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The President is authorized to provide assistance, including grants, equipment, supplies, and personnel, to any State or local government for the mitigation, management, and control of any fire on public or private forest land or grassland that threatens such destruction as would constitute a major disaster.
**(b) Coordination with State and tribal departments of forestry** In providing assistance under this section, the President shall coordinate with State and tribal departments of forestry.
**(c) Essential assistance** In providing assistance under this section, the President may use the authority provided under [section 5170b of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section5170b&num=0&edition=prelim).
**(d) Hazard mitigation assistance** Whether or not a major disaster is declared, the President may provide hazard mitigation assistance in accordance with [section 5170c of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section5170c&num=0&edition=prelim) in any area affected by a fire for which assistance was provided under this section.
**(e) Rules and regulations** The President shall prescribe such rules and regulations as are necessary to carry out this section.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 5187
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tier 1 tax** In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the applicable percentage of the compensation received during any calendar year by such employee for services rendered by such employee. For purposes of the preceding sentence, the term “applicable percentage” means the percentage equal to the sum of the rates of tax in effect under subsections (a) and (b) of section 3101 for the calendar year.
**(b) Tier 2 tax** In addition to other taxes, there is hereby imposed on the income of each employee a tax equal to the percentage determined under section 3241 for any calendar year of the compensation received during such calendar year by such employee for services rendered by such employee.
**(c) Cross reference** For application of different contribution bases with respect to the taxes imposed by subsections (a) and (b), see section 3231(e)(2).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3201
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Federal law — U.S. Code and appendices · legal_authorities
Page 3948
TITLE 26—INTERNAL REVENUE CODE
§ 7508A
4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as
a note under section 6013 of this title.
EFFECTIVE DATE OF 1975 AMENDMENT
Pub. L. 93–597, § 5(b), Jan. 2, 1975, 88 Stat. 1953, pro-
vided that: ‘‘The amendments made by subsection (a)
[amending this section] shall apply to taxable years
ending on or after February 28, 1961.’’
TRANSFER OF FUNCTIONS
Office of Postmaster General of Post Office Depart-
ment abolished and all functions, powers, and duties of
Postmaster General transferred to United States Post-
al Service by Pub. L. 91–375, § 4(a), Aug. 12, 1970, 84 Stat.
773, set out as a note under section 201 of Title 39, Post-
al Service.
Executive Documents
EX. ORD. NO. 12750. DESIGNATION OF ARABIAN PENINSULA
AREAS, AIRSPACE, AND ADJACENT WATERS AS PERSIAN
GULF DESERT SHIELD AREA
Ex. Ord. No. 12750, Feb. 14, 1991, 56 F.R. 6785, provided:
By the authority vested in me as President by the
Constitution and the laws of the United States of
America, including section 7508 of the Internal Revenue
Code of 1986 (26 U.S.C. 7508), I hereby designate, for pur-
poses of that section, the following locations, including
the air space above such locations, as the Persian Gulf
Desert Shield area in which any individual who per-
formed Desert Shield services (including the spouse of
such individual) is entitled to the benefits of section
7508 of the Internal Revenue Code of 1986:
—the Persian Gulf
—the Red Sea
—the Gulf of Oman
—that portion of the Arabian Sea that lies north of
10 degrees north latitude and west of 68 degrees east
longitude
—the Gulf of Aden
—the total land area of Iraq, Kuwait, Saudi Arabia,
Oman, Bahrain, Qatar, and the United Arab Emirates.
GEORGE BUSH.
§ 7508A. Authority to
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7508A
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 6405
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 5174
(2) Date of payment
Not later than 60 days after the date of the
estimate described in paragraph (1) and not
later than 90 days after the date on which the
State or local government or owner or oper-
ator of a private nonprofit facility applies for
assistance under this section, an initial pay-
ment described in paragraph (1) shall be paid.
(Pub. L. 93–288, title IV, § 407, formerly § 403, May
22, 1974, 88 Stat. 154; renumbered § 407 and
amended Pub. L. 100–707, title I, § 106(c), Nov. 23,
1988, 102 Stat. 4701; Pub. L. 109–347, title VI, § 610,
Oct. 13, 2006, 120 Stat. 1942.)
Editorial Notes
PRIOR PROVISIONS
A prior section 407 of Pub. L. 93–288 was renumbered
section 410 by Pub. L. 100–707 and is classified to section
5177 of this title.
AMENDMENTS
2006—Subsec. (e). Pub. L. 109–347 added subsec. (e).
1988—Subsec. (a)(2). Pub. L. 100–707, § 106(c)(2), in-
serted ‘‘or owner or operator of a private nonprofit fa-
cility’’ after ‘‘local government’’.
Subsecs. (c), (d). Pub. L. 100–707, § 106(c)(3), added sub-
secs. (c) and (d).
Statutory Notes and Related Subsidiaries
DISASTER CONTRACT IMPROVEMENT
Pub. L. 118–153, Dec. 17, 2024, 138 Stat. 1688, provided
that:
‘‘SECTION 1. SHORT TITLE.
‘‘This Act may be cited as the ‘Disaster Contract Im-
provement Act’.
‘‘SEC. 2. OVERSIGHT ON DEBRIS REMOVAL.
‘‘(a) DEFINITIONS.—In this section:
‘‘(1) ADMINISTRATOR.—The term ‘Administrator’
means the Administrator of the Federal Emergency
Management Agency.
‘‘(2) DEBRIS REMOVAL PROGRAM.—The term ‘debris
removal program’ means the program established
under section 407 of the Robert T. Stafford Disaster
Relief and Emergency Assistance Act (42 U.S.C. 5173).
‘‘(b) ADVISORY WORKING GROUP.—
‘‘(1) IN GENERAL.—The A
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 5174
Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 5174. This identifies an authority to review, not proof of applicability.