# Pub. L. 119-29: changes to the Internal Revenue Code

2025-07-24, 139 Stat. 471. Source: <https://www.govinfo.gov/link/plaw/119/public/29>.

## Legislative history

- Bill: [H.R. 517](https://www.congress.gov/bill/119th-congress/house-bill/517)
- House report: [H. Rept. 119-44](https://www.govinfo.gov/content/pkg/CRPT-119hrpt44/html/CRPT-119hrpt44.htm)

## § 7508A: Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions

- § 7508A(e): Pub. L. 119–29, § 2(a), (b)(3), redesignated subsec. (d) as (e) and substituted “120-day” for “60-day” in heading. Former subsec. (e) redesignated (f).
- § 7508A(e)(1)(B): Pub. L. 119–29, § 2(b)(1), substituted “120 days” for “60 days”.
- § 7508A(e)(6): Pub. L. 119–29, § 2(b)(2), substituted “120-day” for “60-day”.
- § 7508A(f): Pub. L. 119–29, § 2(a), redesignated subsec. (e) as (f), defining “significant fire”.