To authorize the Secretary of the Treasury to abate the accrual of interest on income tax underpayments by taxpayers located in Presidentially declared disaster areas if the Secretary extends the time for filing returns and payment of tax (and waives any penalties relating to the failure to so file or so pay) for such taxpayers.

passedUnited States· United States Congress· EN

Introduced

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Last action

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Status

Amendment SP 561 agreed to in Senate by Unanimous Consent.

Records

Official amendment SAMDT 561 (105th) from United States at United States Congress. Status: Amendment SP 561 agreed to in Senate by Unanimous Consent..

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Related records

amends → Revenue Reconciliation Act of 1997

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/amendment/105th-congress/samdt-561
Open data entity: https://api.congress.gov/v3/amendment/105/samdt/561
us · 105-samdt-561 · source updated 15 August 2021