A bill to provide an extension of time for filing individual income tax returns in the case of a Federal Government shutdown.

In general

In the case of a Federal Government shutdown which begins after April 8, 2011 and before April 19, 2011, the filing deadline specified in section 6072(a) of the Internal Revenue Code of 1986 with respect to returns made on the basis of calendar year 2010 shall be treated as being not earlier than the date which is 10 calendar days after the end of such Federal Government shutdown. For purposes of the preceding sentence, the rules of section 7503 of such Code shall apply.

Federal Government shutdown

The term Federal Government shutdown means any period during which funds are not appropriated for the non-defense discretionary operations of the Federal Government by reason of the absence of an enacted Appropriations bill providing such funds.