Notice 2024-72, page 1005.

This notice grants relief under section 7508A to taxpayers affected by terrorist attacks throughout 2023 and 2024 in the State of Israel. The notice postpones deadlines for certain time-sensitive taxpayer acts (e.g., filing and paying taxes) and government acts (e.g., assessing and collecting

taxes) for affected taxpayers for a full year, until September 30, 2025. The “covered area” includes the State of Israel, the West Bank and Gaza. The notice also identifies categories of affected taxpayers and provides a non-exhaustive list of the acts postponed. The separate determination of terroristic action and grant of relief in this notice will also postpone acts that were postponed by Notice 2023-71 until September 30, 2025 for taxpayers eligible for relief under both notices.