To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
Sponsors
David Kustoff
R-TN | Primary Sponsor
Legislative Progress
Enrolled (Passed Congress)Received; read twice and referred to the Committee on Finance
Passed House (inferred from eh version)
Passed Senate (inferred from enr version)
Enrolled Bill (inferred from enr version)
Reported with an amendment, committed to the Committee of the …
Mr. Kustoff (for himself and Ms. Chu) introduced the following …
Summary
What This Bill Does
This bill allows the IRS to extend tax filing deadlines for state-declared natural disasters (not just federally-declared ones) and doubles the automatic relief period from 60 days to 120 days for all disaster declarations.
Who Benefits and How
- Taxpayers in disaster areas get more time to file returns and pay taxes even without federal disaster declaration
- State governors can request IRS relief for state-level disaster declarations
- Disaster victims benefit from doubled relief period (120 vs 60 days)
Who Bears the Burden and How
- IRS must process additional disaster relief requests from states
- Federal revenue may be delayed due to extended filing periods
- No new costs imposed on taxpayers
Key Provisions
- Extends tax deadline relief from 60 to 120 days for disasters
- Allows state-declared disasters to trigger IRS relief upon governor request
- Covers hurricanes, tornados, earthquakes, fires, floods, and other natural catastrophes
- Applies to Puerto Rico, Virgin Islands, Guam, American Samoa, and Northern Mariana Islands
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
Allows IRS deadline extensions for state-declared natural disasters and extends federal disaster relief filing periods from 60 to 120 days.
Policy Domains
Legislative Strategy
"Expand disaster tax relief to cover state-level emergencies"
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury
Key Definitions
Terms defined in this bill
Natural catastrophe or fire/flood/explosion causing damage of sufficient severity per Governor determination
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology