26 U.S.C. § 7508A

Section 420 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, referred to in subsec. (f), is classified to section 5187 of Title 42, The Public Health and Welfare.

2025—Subsecs. (c), (d), Pub. L. 119–29, § 2(a), added subsec. (c) and redesignated former subsec. (c) as (d). Former subsec. (d) redesignated (e).

Subsec. (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).

Subsec. (e)(1)(B). Pub. L. 119–29, § 2(b)(1), substituted “120 days” for “60 days”.

Subsec. (e)(6). Pub. L. 119–29, § 2(b)(2), substituted “120-day” for “60-day”.

Subsec. (f). Pub. L. 119–64 added subsec. (f), relating to application to limitation on credit or refund.

Pub. L. 119–29, § 2(a), redesignated subsec. (e) as (f), defining “significant fire”.

2021—Pub. L. 117–58, § 80504(b)(1), substituted “Federally declared disaster, significant fire,” for “Presidentially declared disaster” in section catchline.

Subsec. (a). Pub. L. 117–58, § 80504(a)(1), which directed insertion of “, a significant fire,” after “federally declared disaster (as defined in section 165(i)(5)(A))”, was executed by making the insertion after “federally declared disaster (as defined by section 165(i)(5)(A))” in introductory provisions, to reflect the probable intent of Congress.

Subsec. (a)(1). Pub. L. 117–58, § 80504(a)(2), inserted “, fire,” after “disaster”.

Subsec. (b). Pub. L. 117–58, § 80504(a)(2), inserted “, fire,” after “disaster”.

Subsec. (d)(1). Pub. L. 117–58, § 80501(a)(1)(B), in concluding provisions, substituted “in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs (A) through (F) of section 7508(a)(1) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date determined under subparagraph (B))” for “in the same manner as a period specified under subsection (a)”.

Subsec. (d)(1)(B). Pub. L. 117–58, § 80501(a)(1)(A), substituted “the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued” for “the latest incident date so specified”.

Subsec. (d)(3). Pub. L. 117–58, § 80501(a)(2), added par. (3) and struck out former par. (3) which defined the term “disaster area”.

Subsec. (d)(6). Pub. L. 117–58, § 80501(a)(3), added par. (6).

Subsec. (e). Pub. L. 117–58, § 80504(a)(3), added subsec. (e).

2019—Subsec. (d). Pub. L. 116–94 added subsec. (d).

2018—Subsec. (a). Pub. L. 115–141 substituted “section 165(i)(5)(A)” for “section 165(h)(3)(C)(i)” in introductory provisions.

2008—Subsec. (a). Pub. L. 110–343 substituted “federally declared disaster (as defined by section 165(h)(3)(C)(i))” for “Presidentially declared disaster (as defined in section 1033(h)(3))” in introductory provisions.

2002—Pub. L. 107–134 amended section catchline and text generally, substituting present provisions for provisions which had: in subsec. (a), authorized Secretary to postpone certain tax-related deadlines by reason of presidentially declared disaster, and in subsec. (b), provided that subsec. (a) would not apply for the purpose of determining interest on any overpayment or underpayment.

2001—Subsec. (a). Pub. L. 107–16 substituted “120 days” for “90 days” in introductory provisions.

Pub. L. 119–64, § 2(a)(2), Dec. 26, 2025, 139 Stat. 1984, provided that: “The amendment made by this subsection [amending this section] shall apply to claims filed after the date of the enactment of this Act [Dec. 26, 2025].”

Pub. L. 119–29, § 2(c), July 24, 2025, 139 Stat. 472, provided that: “The amendments made by this section [amending this section] shall apply to declarations made after the date of the enactment of this Act [July 24, 2025].”

Pub. L. 117–58, div. H, title V, § 80501(b), Nov. 15, 2021, 135 Stat. 1335, provided that: “The amendment made by this section [amending this section] shall apply to federally declared disasters declared after the date of enactment of this Act [Nov. 15, 2021].”

Pub. L. 117–58, div. H, title V, § 80504(c), Nov. 15, 2021, 135 Stat. 1337, provided that: “The amendments made by this section [amending this section] shall apply to fires for which assistance is provided after the date of the enactment of this Act [Nov. 15, 2021].”

Pub. L. 116–94, div. Q, title II, § 205(b), Dec. 20, 2019, 133 Stat. 3246, provided that: “The amendment made by this section [amending this section] shall apply to federally declared disasters declared after the date of the enactment of this Act [Dec. 20, 2019].”

Amendment by Pub. L. 110–343 applicable to disasters declared in taxable years beginning after Dec. 31, 2007, see section 706(d)(1) of Pub. L. 110–343, set out as a note under section 56 of this title.

Amendment by Pub. L. 107–134 applicable to disasters and terroristic or military actions occurring on or after Sept. 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after Jan. 23, 2002, see section 112(f) of Pub. L. 107–134, set out as a note under section 6081 of this title.

Pub. L. 107–16, title VIII, § 802(b), June 7, 2001, 115 Stat. 149, provided that: “The amendment made by this section [amending this section] shall take effect on the date of enactment of this Act [June 7, 2001].”

Pub. L. 105–34, title IX, § 911(c), Aug. 5, 1997, 111 Stat. 878, provided that: “The amendments made by this section [enacting this section] shall apply with respect to any period for performing an act that has not expired before the date of the enactment of this Act [Aug. 5, 1997].”

For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.

Pub. L. 116–260, div. N, title II, § 274, Dec. 27, 2020, 134 Stat. 1978, provided that: “The Secretary of the Treasury (or the Secretary’s delegate) shall ensure that Internal Revenue Service Notice 2020–65 (entitled ‘Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID–19) Disease 2019 Pandemic’) and any successor or related regulation, notice, or guidance is applied—“(1) by substituting ‘December 31, 2021’ for ‘April 30, 2021’ each place it appears therein, and“(2) by substituting ‘January 1, 2022’ for ‘May 1, 2021’ each place it appears therein.”

Pub. L. 106–170, title V, § 522, Dec. 17, 1999, 113 Stat. 1927, provided that:“(a)In General.—In the case of a taxpayer determined by the Secretary of the Treasury (or the Secretary’s delegate) to be affected by a Y2K failure, the Secretary may disregard a period of up to 90 days in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such taxpayer—“(1) whether any of the acts described in paragraph (1) of section 7508(a) of the Internal Revenue Code of 1986 (without regard to the exceptions in parentheses in subparagraphs (A) and (B)) were performed within the time prescribed therefor; and“(2) the amount of any credit or refund.“(b)Applicability of Certain Rules.—For purposes of this section, rules similar to the rules of subsections (b) and (e) of section 7508 of the Internal Revenue Code of 1986 shall apply.”

Pub. L. 105–34, title IX, § 915, Aug. 5, 1997, 111 Stat. 879, as amended by Pub. L. 105–277, div. J, title IV, § 4003(e)(1), Oct. 21, 1998, 112 Stat. 2681–909, provided that:“(a)In General.—If the Secretary of the Treasury extends for any period the time for filing income tax returns under section 6081 of the Internal Revenue Code of 1986 and the time for paying income tax with respect to such returns under section 6161 of such Code (and waives any penalties relating to the failure to so file or so pay) for any individual located in a Presidentially declared disaster area, the Secretary shall, notwithstanding section 7508A(b) of such Code, abate for such period the assessment of any interest prescribed under section 6601 of such Code on such income tax.“(b)Presidentially Declared Disaster Area.—For purposes of subsection (a), the term ‘Presidentially declared disaster area’ means, with respect to any individual, any area which the President has determined during 1997 or 1998 warrants assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act [42 U.S.C. 5121 et seq.].“(c)Individual.—For purposes of this section, the term ‘individual’ shall not include any estate or trust.“(d)Effective Date.—This section shall apply to disasters declared after December 31, 1996.”

Memorandum of President of the United States, Aug. 8, 2020, 85 F.R. 49587, provided:

Memorandum for the Secretary of the Treasury

By the authority vested in me as President by the Constitution and the laws of the United States of America, it is hereby ordered as follows:

Section 1. Policy. The 2019 novel coronavirus (COVID–19) that originated in the People’s Republic of China has caused significant, sudden, and unexpected disruptions to the American economy. On March 13, 2020, I determined that the COVID–19 pandemic is of sufficient severity and magnitude to warrant an emergency declaration under section 501(b) [42 U.S.C. 5191(b)] of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. 5121—5207, and that is still the case today. American workers have been particularly hard hit by this ongoing disaster. While the Department of the Treasury has already undertaken historic efforts to alleviate the hardships of our citizens, it is clear that further temporary relief is necessary to support working Americans during these challenging times. To that end, today I am directing the Secretary of the Treasury to use his authority to defer certain payroll tax obligations with respect to the American workers most in need. This modest, targeted action will put money directly in the pockets of American workers and generate additional incentives for work and employment, right when the money is needed most.

Sec. 2. Deferring Certain Payroll Tax Obligations. The Secretary of the Treasury is hereby directed to use his authority pursuant to 26 U.S.C. 7508A to defer the withholding, deposit, and payment of the tax imposed by 26 U.S.C. 3101(a), and so much of the tax imposed by 26 U.S.C. 3201 as is attributable to the rate in effect under 26 U.S.C. 3101(a), on wages or compensation, as applicable, paid during the period of September 1, 2020, through December 31, 2020, subject to the following conditions:

(a) The deferral shall be made available with respect to any employee the amount of whose wages or compensation, as applicable, payable during any bi-weekly pay period generally is less than $4,000, calculated on a pre-tax basis, or the equivalent amount with respect to other pay periods.

(b) Amounts deferred pursuant to the implementation of this memorandum shall be deferred without any penalties, interest, additional amount, or addition to the tax.

Sec. 3. Authorizing Guidance. The Secretary of the Treasury shall issue guidance to implement this memorandum.

Sec. 4. Tax Forgiveness. The Secretary of the Treasury shall explore avenues, including legislation, to eliminate the obligation to pay the taxes deferred pursuant to the implementation of this memorandum.

Sec. 5. General Provisions. (a) Nothing in this memorandum shall be construed to impair or otherwise affect:

(i) the authority granted by law to an executive department or agency, or the head thereof; or

(ii) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals.

(b) This memorandum shall be implemented consistent with applicable law and subject to the availability of appropriations.

(c) This memorandum is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.

(d) You are authorized and directed to publish this memorandum in the Federal Register.