On the recordDecember 17, 2019
Madam Speaker, I rise today to clarify the intent of Section 205 of this amendment and thank you for including my 60 day disaster relief extension in the House Amendment to the Senate Amendment to H.R. 1865--Further Consolidated Appropriations Act of 2020, although I cannot support this bill in its final form. The language of Sec. 205 of the House Amendment to the Senate Amendment to H.R. 1865--Further Consolidated Appropriations Act of 2020 was originally introduced in my bill, H.R. 3287--Tax Relief and Expedited Assistance for Disasters Act of 2019 (TREAD Act). This provision provides disaster related tax relief to those who are victims of a natural disaster. Specifically, this provision allows for people to receive a 60 day extension to file their taxes if there is a federally declared disaster. I want to clarify that this extension is not limited to the current Internal Revenue Service (IRS) policy of extending by a declaration for FEMA Individual Assistance or FEMA Public Assistance, but may be triggered by any federal assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act, as amended, and Related Authorities as of August 2016. This would include Technical Assistance to State and Local Governments for Effective Warnings or any assistance outlined in Section 202 of the Stafford Act. Additionally, this provision does not prevent the IRS from extending this tax relief beyond 60 days.…





