TX-2024-13 - Tax Relief taxpayers impacted in Texas = PCORI Fee due date

[benpat3]

Does the tax relief provided in TX-2024-13 for taxpayers in various counties in Texas apply to the PCORI Fee?  The relief gives taxpayers until November 1, 2024 to file and make tax payments.  The relief includes Excise Tax Returns normally due on April 30, July 31...  I don't see the PCORI mentioned specifically and can't find any guidance or opinion on the matter but it seems like the position could be taken that for taxpayers in the specific Texas counties have until Nov 1, 2024 to file and make the 7/31/24 payment.  Looking for other thoughts or even specific guidance on this question.

IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes and flooding in Texas | Internal Revenue Service

 

 

[Peter Gulia]

The news release cites sources about which acts might get a delay. Those include:

26 C.F.R. § 301.7508A-1(c) https://www.ecfr.gov/current/title-26/part-301/section-301.7508A-1#p-301.7508A-1(c).

A health plan’s administrator might want its lawyer’s or certified public accountant’s advice to find that the PCORI “fee” is an excise tax and is administered by the Internal Revenue Service (unlike a firearms tax or harbor maintenance tax, which are administered by other agencies).

This is not advice to anyone.