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Filing Relief for Natural Disasters Act
To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
Summary
The bill amends the Internal Revenue Code to allow the Secretary of the Treasury to postpone federal tax deadlines for disasters declared by state governors, not just those declared by the federal government. A qualified state-declared disaster is defined as any natural catastrophe (such as hurricanes, tornadoes, earthquakes, droughts, floods, or fires) that causes damage of sufficient severity as determined by the state governor or District of Columbia mayor. When a qualified state-declared disaster occurs, the Secretary may postpone tax deadlines using the same authority and procedures as for federally declared disasters. The bill extends the mandatory postponement period from 60 days to 120 days. The changes apply to disaster declarations made after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
4 cosponsors
- Sen. Blackburn, Marsha [R-TN] (R-TN)
- Sen. Hoeven, John [R-ND] (R-ND)
- Sen. Kennedy, John [R-LA] (R-LA)
- Sen. Van Hollen, Chris [D-MD] (D-MD)
Actions (2)
- Jan 16, 2025 Read twice and referred to the Committee on Finance. · senate
- Jan 16, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
January 16, 2025
Ms. Cortez Masto (for herself, Mr. Kennedy, Mrs. Blackburn, and Mr. Van Hollen) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Filing Relief for Natural Disasters Act”.
SEC. 2. MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY REASON OF DISASTER.
(a) Authority To Postpone Federal Tax Deadlines by Reason of State- Declared Disasters.—Section 7508A of the Internal Revenue Code of 1986 is amended by redesignating subsections (c), (d), and (e) as subsections (d), (e), and (f), respectively, and by inserting after subsection (b) the following new subsection:
“(c) Special Rule for State-Declared Disasters.—
“(1) In general.—The Secretary may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia), apply the rules of subsection (a) to a qualified State declared disaster in the same manner as a disaster, fire, or action otherwise described in subsection
(a).
“(2) Qualified state declared disaster.—For purposes of this section, the term ‘qualified State declared disaster’ means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, winddriven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) causes damage of sufficient severity and magnitude to warrant the application of the rules of this section.
“(3) State.—For purposes of this section, the term ‘State’ includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.”.
(b) Mandatory Extensions Extended to 120 Days.—Section 7508A(e) of such Code, as redesignated by subsection (a), is amended—
(1) by striking “60 days” in paragraph (1)(B) thereof and inserting “120 days”,
(2) by striking “60-day” in paragraph (6) thereof and inserting “120-day”, and
(3) by striking “60-day” in the heading and inserting “120-day”.
(c) Effective Date.—The amendments made by this section shall apply to declarations made after the date of the enactment of this Act. <all>
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