Quiero saber acerca de...

2608

Federal Register / Vol. 86, No. 8 / Wednesday, January 13, 2021 / Proposed Rules
REG11505720 by following the online instructions for submitting comments. Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn. The IRS
expects to have limited personnel available to process public comments that are submitted on paper through mail. Until further notice, any comments submitted on paper will be considered to the extent practicable.
The Department of the Treasury Treasury Department and the IRS will publish for public availability any comment submitted electronically, and to the extent practicable on paper, to its public docket. Send paper submissions to: CC:PA:LPD:PR REG11505720, room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations, William V. Spatz at 202 3175461;
concerning submission of comments, Regina Johnson, 202 3175177; not toll-free numbers.
SUPPLEMENTARY INFORMATION:
Background These proposed regulations amend the Procedure and Administration Regulations 26 CFR part 301 under section 7508A of the Internal Revenue Code Code relating to the discretionary authority of the Secretary of the Treasury or his delegate Secretary to postpone certain time-sensitive tax deadlines by reason of a Federally declared disaster. These proposed regulations also amend the Income Tax Regulations 26 CFR part 1 under section 165 to clarify the definition of Federally declared disaster.
I. FEMA Procedures for Declaring a Disaster and Providing Relief When it is apparent that a Federal disaster declaration, pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act Stafford Act, Public Law 93288, as amended, 42 U.S.C. 5121 et seq, may be necessary to assist in the recovery of an affected area, a state, territory, or tribal government may contact the appropriate regional office of the Federal Emergency Management Agency FEMA and request a joint Federal-state, territory, or tribal government Preliminary Damage Assessment PDA. Local government representatives are also included, if possible. Together, the team conducts an assessment of the affected area to determine the extent of the disaster, its impact on individuals and public facilities, and the types of Federal assistance that may be needed. This
VerDate Sep<11>2014

17:44 Jan 12, 2021

Jkt 253001

information is gathered to show whether the disaster is of such severity and magnitude that an effective response is beyond the capabilities of the state, territory, or tribal governments and the affected local governments and that supplemental Federal assistance is necessary. See 44 CFR 206.33.
After the PDA is complete and the chief executive of the state, territory, or tribal government determines that the damage from the major disaster exceeds the states, territorys, or tribal governments resources, the executive may submit a declaration request to the President through the applicable FEMA
Regional Office.1 As part of the request, the chief executive must furnish information on the nature and amount of state, territory, or tribal government and local resources that have been or will be committed to alleviating the results of the disaster, provide an estimate of the amount and severity of damage and the impact on the private and public sectors, and provide an estimate of the type and amount of assistance needed under the Stafford Act. The President determines whether a disaster has caused damage of such severity that it is beyond the combined capabilities of state, territory, or tribal governments and local governments to respond. A major disaster declaration provides a wide range of Federal assistance programs for individuals and public infrastructure. See Stafford Act section 401 42 U.S.C. 5170. A similar declaration request may be submitted to the President in the event of an emergency of such severity and magnitude that effective response is beyond the capabilities of the state, territory, or tribal governments. If the United States has the primary responsibility for response to an emergency, the President may issue an emergency declaration without a request from the chief executive of a state, territory, or tribal government. See Stafford Act section 501 42 U.S.C.
5191.2
Once a declaration is made, affected areas and eligible assistance are 1 In rare catastrophic events, the PDA may not be completed before the disaster is declared. Tribal governments may seek assistance either under a state declaration request or tribal leaders may independently choose to request a major disaster declaration from the President.
2 More information about the process for declaring major disasters or emergencies under the Stafford Act can be found at 44 CFR 206.31 et seq.
and on the FEMA website: https www.fema.gov/
disasters/how-declared. It is rare for the President to declare an emergency without a request from a state, territory, or tribal government. Examples include the bombing of the Alfred P. Murrah Federal Building in Oklahoma City in 1995, the loss of the Space Shuttle Columbia in 2003, and the COVID19 pandemic in 2020.

PO 00000

Frm 00027

Fmt 4702

Sfmt 4702

determined. See 44 CFR 206.40. FEMA
announces on its website and in the Federal Register whether specific counties, parishes, boroughs, tribal lands, or municipalities counties within a state that were affected by a major disaster are eligible for Federal public assistance and/or individual assistance. 3 Public assistance relief is described in Stafford Act sections 406
and 407 as including Federal assistance to repair, restore, and replace disasterdamaged public facilities, which may include debris removal, roads and bridges, water control facilities, buildings and equipment, utilities, parks, and recreational facilities. 42
U.S.C. 5172 and 5173. Emergency protective measures, described in Stafford Act section 403 42 U.S.C.
5170b, are actions taken by state, tribal, territorial and local governments to meet immediate threats to life and property resulting from a major disaster.
Individual assistance relief is described in Stafford Act section 408 as Federal assistance to individuals and households, including disaster programs for crisis counseling, unemployment assistance, legal services, and supplemental nutrition assistance. 42
U.S.C. 5174. FEMA defines an incident as any condition which meets the definition of a major disaster or emergency under the Stafford Act and which causes damage or hardship that may result in a Presidential declaration of a major disaster or an emergency. 44 CFR 206.32e. FEMA
also defines an incident period as the time interval during which the disaster-causing incident occurs. 44
CFR 206.32f.
II. Disaster Relief Under Section 7508Aa A. Overview Under section 7508Aa, the Secretary has discretionary authority to determine which taxpayers can have acts postponed by reason of being affected by a Federally declared disaster and to specify both the time-sensitive acts that are postponed and a period of time that may be disregarded, up to one year, in determining whether such acts were timely performed. The time-sensitive acts that may be postponed under section 7508Aa include acts due to be performed by taxpayers or the government. See 301.7508A1c.
The term Federally declared disaster is defined in section 165i5
as any disaster subsequently determined by the President of the 3 https www.fema.gov/disasters/disasterdeclarations.

E:FRFM13JAP1.SGM

13JAP1