Section 7508A of the Internal Revenue Code is amended by adding a subsection at the end
To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of disasters applicable to the limitation on credit or refund, and to take postponements into account for purposes of sending collection notices, section 2, Sec. 2.
Written by .
Section 7508A of the Internal Revenue Code is amended by adding a subsection at the end
The document says “is amended”Who acts: CongressHow: statuteSec. 2 in the PDF
What the document says
“Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:”
The opening instruction of subsection (a). It names the statute it changes, section 7508A of the Internal Revenue Code of 1986, and adds a new subsection at the end of it. The text of that new subsection follows and is recorded below. This Act does not state what section 7508A otherwise provides.
What the document actually says
“Section 7508A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:”
That sentence, in plain words
This part adds new words to a tax law. The words go at the end of one part of it. That part deals with disasters.
What this is about
The tax law dates from 1986. It is a very long law. This one adds a short piece to it. The new words come next.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Disaster Related Extension of Deadlines Act, Public Law 119-64, sec. 2, 139 Stat. 1984 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ64/html/PLAW-119publ64.htm
This page
“Section 7508A of the Internal Revenue Code is amended by adding a subsection at the end,” Disaster Related Extension of Deadlines Act, section 2, Sec. 2. Read the Mandate, https://readthemandate.org/disaster-related-extension-deadlines-act/proposal/sec02-7508a-new-subsection/ (retrieved October 10, 2026).
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