The last date prescribed for payment takes account of a disregarded period
What the document says“"(2) Postponement by reason of disaster, significant fire, or terroristic or military actions.--For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A."”
The second amendment to section 6303(b) of the Internal Revenue Code of 1986, added at the end of that subsection as paragraph (2). For the purposes of paragraph (1), the last date prescribed for payment of any tax is determined after taking into account any period disregarded under section 7508A. This Act does not state what paragraph (1) requires, and it does not state which periods section 7508A disregards.
What the document actually says“"(2) Postponement by reason of disaster, significant fire, or terroristic or military actions.--For purposes of paragraph (1), the last date prescribed for payment of any tax shall be determined after taking into account any period disregarded under section 7508A."”
A disaster or fire may set some time aside. So may an attack or a war act. That time counts when the tax office works out your due date.
The tax office sends a notice for what you owe. One rule says when that notice must go out. It keys off the last due date for paying. Now the set aside time shifts that date.
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