Disaster Tax Lookback Parity Act of 2024

[AI summary unavailable — showing source text] [Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 8007 Introduced in House (IH)] <DOC> 118th CONGRESS 2d Session H. R. 8007 To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of Federally declared disaster applicable to the limitation on credit or refund. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 15, 2024 Mr. Murphy (for himself and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make the postponement of certain deadlines by reason of Federally declared disaster applicable to the limitation on credit or refund. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Disaster Tax Lookback Parity Act of 2024''. SEC. 2. POSTPONEMENT OF CERTAIN DEADLINES BY REASON OF FEDERALLY DECLARED DISASTERS MADE APPLICABLE TO LIMITATION ON CREDIT OR REFUND. (a…