A period disregarded for disaster is treated as an extension of time for filing
What the document says“"(f) 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."”
The text this Act adds to section 7508A of the Internal Revenue Code of 1986 as subsection (f). It reaches one place, section 6511(b)(2)(A) of the same Code, and for the purposes of that provision it treats a period disregarded under section 7508A, with respect to the time prescribed for filing a return of tax, as an extension of time for filing that return. This Act does not state what section 6511(b)(2)(A) provides, and it does not state which periods section 7508A disregards.
What the document actually says“"(f) 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."”
After a disaster some time may be set aside. That set aside time now counts as extra time to file. This matters for one rule about getting money back.
You may have paid the tax office too much. There is a time limit to ask for it back. The limit looks at how long you had to file. Now the disaster time counts there too.
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