Summary: S.5039 — 116th Congress (2019-2020)All Information (Except Text)

There is one summary for S.5039. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (12/16/2020)

This bill modifies the mandatory extension of certain tax filing and other tax-related deadlines for taxpayers affected by federally declared disasters and rules for postponing certain tax filing or payment requirements due to service in a combat zone or a contingency operation. It also tolls the deadline for filing a petition in the Tax Court if the location for filing the petition is inaccessible.