While the IRS has discretion to provide relief, Sec. 7508A(d) provides a mandatory tax deadline postponement. In either case, the ‘lookback’ limitation period for refunds remains a concern.

The money for the Finding Our Roots African American Museum will be reimbursed through Hurricane Ida disaster relief funds.

Nor did the White House provide details in the rescission document sent to Congress for approval. What the document does list are large buckets of funding for things like "global health," "migration ...