Filing Relief for Natural Disasters Act

Key Points

• This bill allows state governors (or the D.C. Mayor) to ask the IRS to postpone federal tax deadlines after a state-declared disaster, even without a federal disaster declaration. This fills a gap where people affected by serious disasters sometimes couldn't get tax relief because the federal government hadn't officially declared an emergency.
• The bill doubles the mandatory tax filing extension from 60 days to 120 days after a disaster. This gives families and businesses four months instead of two to get their financial records together and file their taxes without facing penalties.
• The types of disasters covered are broad, including hurricanes, tornadoes, earthquakes, volcanic eruptions, wildfires, floods, droughts, snowstorms, and more. The governor decides if the damage is severe enough to justify requesting tax relief.
• Coverage extends beyond the 50 states to include Washington D.C., Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. The changes apply to disaster declarations made after the bill becomes law.