S. 3678 aims to amend the Internal Revenue Code of 1986 by extending the time frame for recognizing a qualified disaster when applying special rules for personal casualty losses. This extension will modify provisions from the Taxpayer Certainty and Disaster Tax Relief Act of...
Simple Explanation
S. 3678 is a plan to give people more time to claim help from the government for things they lost in big emergencies or disasters. It changes some old rules to make it easier for people to get money back if their stuff was damaged.