A bill to amend the Internal Revenue Code of 1986 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 for such returns.

referredUnited States· United States Congress· EN

Introduced

15 April 1997

Last action

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Status

Read twice and referred to the Committee on Finance.

Summary

Amends the Internal Revenue Code to require that, for presidentially declared disaster areas, if the Secretary of the Treasury extends for any period the time for filing income tax returns and for paying income tax, the Secretary also abate for that period any underpayment interest.

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Documents

3 official files

Introduced in Senate (text)
Introduced in Senate · EN · 15 April 1997
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Introduced in Senate (PDF)
Introduced in Senate · EN · 15 April 1997
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Introduced in Senate
summary · EN · 15 April 1997
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Sources

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Official source: https://www.congress.gov/bill/105th-congress/senate-bill/585
Open data entity: https://api.congress.gov/v3/bill/105/s/585