# 119-s-132: Filing Relief for Natural Disasters Act

119-s-132, Filing Relief for Natural Disasters Act, is a 119th Congress bill sponsored by Sen. Cortez Masto, Catherine [D-NV] (D-NV); status introduced; PRIA reads it as touching household money (as of 2026-06-11).

- Canonical: https://policyrisk.com/legislation/119-s-132
- As of: 2026-06-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-132
- Congress: 119
- Title: Filing Relief for Natural Disasters Act
- Status: introduced
- Introduced: 2025-01-16
- Sponsor: Sen. Cortez Masto, Catherine [D-NV] (D-NV)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-11

## 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. - 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.

## Cosponsors (4)

- Sen. Kennedy, John [R-LA] (R-LA), 2025-01-16T00:00:00.000Z
- Sen. Blackburn, Marsha [R-TN] (R-TN), 2025-01-16T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2025-01-16T00:00:00.000Z
- Sen. Hoeven, John [R-ND] (R-ND), 2025-04-02T00:00:00.000Z

## Provisions PRIA read

- More tax deadline relief after disasters: benefit, low. 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…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-237: Honoring Our Fallen Heroes Act of 2025
- 119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the…
- 119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025
- 119-s-1289: 25th Anniversary of 9/11 Commemorative Coin Act
- 119-s-1032: Major Richard Star Act

## Sources
- [119-s-132 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/132)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-237: Honoring Our Fallen Heroes Act of 2025](https://policyrisk.com/legislation/119-s-237)
- [119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for…](https://policyrisk.com/legislation/119-s-199)
- [119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-s-1816)
- [119-s-1289: 25th Anniversary of 9/11 Commemorative Coin Act](https://policyrisk.com/legislation/119-s-1289)
- [119-s-1032: Major Richard Star Act](https://policyrisk.com/legislation/119-s-1032)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-132 (as of 2026-06-11).