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119-s-132119th CongressWALLET

Filing Relief for Natural Disasters Act

Sponsored By: Senator Cortez Masto, Catherine [D-NV]

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.

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  • 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.

Sponsors & CoSponsors

Sponsor

Cortez Masto, Catherine [D-NV]

NV • D

Cosponsors

  • Sen. Kennedy, John [R-LA]

    LA • R

    Sponsored 1/16/2025

  • Sen. Blackburn, Marsha [R-TN]

    TN • R

    Sponsored 1/16/2025

  • Sen. Van Hollen, Chris [D-MD]

    MD • D

    Sponsored 1/16/2025

  • Sen. Hoeven, John [R-ND]

    ND • R

    Sponsored 4/2/2025

Roll Call Votes

No roll call votes available for this bill.

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