Filing Relief for Natural Disasters Act
Sen. Cortez Masto Introduces Bipartisan Bill to Double Tax Filing Extensions After Natural Disasters
This bill is currently in the early stages of the legislative process. It was recently sent to the Senate Committee on Finance for review. There are no upcoming votes scheduled at this time.
Passage Likelihood
Legislative Progress
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.
From policy text
“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).”
View in full text - 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.
From policy text
“by striking ``60 days'' in paragraph (1)(B) thereof and inserting ``120 days''”
View in full text - 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.
From policy text
“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”
View in full text - 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.
From policy text
“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”
View in full text
Impact Analysis
Personal Impact
Milestones
Read twice and referred to the Committee on Finance.
Sent to a congressional committee for expert review. The committee decides whether this bill moves forward.
Introduced in Senate
The bill was officially filed and given a number. It now enters the legislative queue.
Related News
2 articlesHouse Approves Filing Relief for Natural Disasters Act Co-Authored by Pasadena Congresswoman
The House unanimously passed H.R. 517 in a 388-0 vote. The legislation authorizes the IRS to postpone tax filing deadlines for victims of state-declared natural disasters without waiting for federal declarations, addressing a gap that previously forced taxpayers to wait for FEMA action.
Legislation Expands Rules on Postponing Tax-Related Deadlines to Cover State-Declared Disasters
Legal analysis of the newly signed Filing Relief for Natural Disasters Act (H.R. 517). The Act expands Section 7508A of the Internal Revenue Code to cover qualified state-declared disasters and provides for a longer mandatory extension of federal tax deadlines.
Source Information
Document Type
Congressional Bill
Official Title
Filing Relief for Natural Disasters Act
Data Sources
Sponsor
Cosponsors
(4)Analysis generated by AI. Always verify with official sources.