Filing Relief for Natural Disasters Act
Sponsored By: Senator Catherine Cortez Masto
Introduced
Summary
Gives governors the power to ask the IRS to postpone federal tax deadlines after state-declared disasters. The bill would let the IRS treat qualifying state disaster declarations like federal disasters and increases some automatic deadline extensions to 120 days.
Show full summary
- Families and individual taxpayers could get postponed deadlines for filing returns, paying taxes, making retirement plan contributions, and for IRS assessments and collections in affected areas.
- Certain relief workers, people killed or injured in a disaster, and taxpayers whose main home, business, or tax records are in the declared area would receive an automatic 120-day extension instead of the current 60 days.
- Governors or the District of Columbia Mayor could request this relief for a "qualified State declared disaster," a category that covers many natural catastrophes and, regardless of cause, fires, floods, or explosions the governor finds severe enough to warrant relief.
- The definition of State for these requests explicitly includes Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands, so those territories would be eligible for the same relief.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
More tax deadline relief after disasters
If enacted, the Treasury Secretary could delay federal tax filing and payment deadlines after state disasters. A Governor or the DC Mayor must ask in writing for this postponement. The bill lists many natural disasters and covers DC and territories like Puerto Rico and Guam. It would also lengthen the automatic extension from 60 days to 120 days for covered taxpayers. This only delays when you must file or pay; it does not reduce taxes owed.
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Sponsors & CoSponsors
Sponsor
Catherine Cortez Masto
NV • D
Cosponsors
John Kennedy
LA • R
Sponsored 1/16/2025
Marsha Blackburn
TN • R
Sponsored 1/16/2025
Chris Van Hollen
MD • D
Sponsored 1/16/2025
John Hoeven
ND • R
Sponsored 4/2/2025
Roll Call Votes
No roll call votes available for this bill.
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