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This bill would make it easier for people and businesses affected by major disasters to get more time to meet federal tax deadlines. It would let the Treasury Department extend tax filing and payment deadlines not only for disasters declared by the federal government, but also for certain disasters declared by a state governor or the mayor of Washington, D.C., if they ask for the help in writing. The bill also lengthens some required disaster-related extensions from 60 days to 120 days, giving taxpayers more time to recover after a serious event. The changes would apply to disaster declarations made after the bill becomes law.
- Lets the IRS delay federal tax deadlines for some disasters declared by a state governor or, in Washington, D.C., by the mayor.
- Covers many kinds of disasters, including hurricanes, tornadoes, storms, floods, fires, earthquakes, droughts, landslides, volcanic eruptions, and explosions.
- Expands the meaning of “state” to include Washington, D.C., Puerto Rico, Guam, American Samoa, the U.S. Virgin Islands, and the Northern Mariana Islands.
- Changes certain automatic disaster deadline extensions from 60 days to 120 days.
Official Summaries
Filing Relief for Natural Disasters Act
This bill authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines for taxpayers affected by a qualified state declared disaster, upon written request by the state governor. The bill also increases the automatic extension of federal tax deadlines for certain taxpayers.
Under current law, the IRS may postpone federal tax deadlines for taxpayers affected by a federally declared disaster, including (but not limited to) deadlines for (1) filing federal tax returns, (2) paying federal taxes, (3) making retirement plan contributions, and (4) tax assessments and collections.
The bill authorizes the IRS to postpone such federal tax deadlines for taxpayers affected by a qualified state declared disaster upon written request by the state’s governor (or the District of Columbia mayor). Under the bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
The bill defines qualified state declared disaster as any natural catastrophe, fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines.
Further, under current law, an automatic 60-day extension of such federal tax deadlines applies to certain relief workers, individuals killed or injured as a result of a federally declared disaster, and taxpayers whose principal residence, business, or tax records are located in a federally declared disaster area.
The bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 132 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
1st Session
S. 132
To amend the Internal Revenue Code of 1986 to modify the rules for
postponing certain deadlines by reason of disaster.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
January 16, 2025
Ms. Cortez Masto (for herself, Mr. Kennedy, Mrs. Blackburn, and Mr. Van
Hollen) introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to modify the rules for
postponing certain deadlines by reason of disaster.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Filing Relief for Natural Disasters
Act''.
SEC. 2. MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY
REASON OF DISASTER.
(a) Authority To Postpone Federal Tax Deadlines by Reason of State-
Declared Disasters.--Section 7508A of the Internal Revenue Code of 1986
is amended by redesignating subsections (c), (d), and (e) as
subsections (d), (e), and (f), respectively, and by inserting after
subsection (b) the following new subsection:
``(c) Special Rule for State-Declared Disasters.--
``(1) In general.--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).
``(2) Qualified state declared disaster.--For purposes of
this section, 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, in any part
of the State, which in the determination of the Governor of
such State (or the Mayor, in the case of the District of
Columbia) causes damage of sufficient severity and magnitude to
warrant the application of the rules of this section.
``(3) State.--For purposes of this section, 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.''.
(b) Mandatory Extensions Extended to 120 Days.--Section 7508A(e) of
such Code, as redesignated by subsection (a), is amended--
(1) by striking ``60 days'' in paragraph (1)(B) thereof and
inserting ``120 days'',
(2) by striking ``60-day'' in paragraph (6) thereof and
inserting ``120-day'', and
(3) by striking ``60-day'' in the heading and inserting
``120-day''.
(c) Effective Date.--The amendments made by this section shall
apply to declarations made after the date of the enactment of this Act.
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