HR3861-118

1. Short title This Act may be cited as the Filing Relief for Natural Disasters Act.

2. Modification of rules for postponing certain deadlines by reason of disaster 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: Upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia) in which an emergency or disaster has been declared under State law, subsection (a) shall apply to such State-declared emergency or disaster in the same manner as such subsections apply to federally declared disasters. 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. Section 7508A(e) of such Code, as redesignated by subsection (a), is amended— by striking 60 days in paragraph (1)(B) and inserting 120 days, by striking 60-day in paragraph (6) and inserting 120-day, and by striking 60-day in the heading and inserting 120-day. The amendments made by this section shall apply to declarations made after the date of the enactment of this Act. (c)Special rule for State-Declared disasters (1)In generalUpon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia) in which an emergency or disaster has been declared under State law, subsection (a) shall apply to such State-declared emergency or disaster in the same manner as such subsections apply to federally declared disasters. (2)StateFor 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..