Filing Relief for Natural Disasters Act
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 mandatory federal tax deadline postponement after federally declared disasters from 60 days to 120 days.
- Authorizes IRS deadline relief for qualified state-declared disasters when a governor or the D.C. Mayor requests it after consulting FEMA.
- Expands covered disasters to hurricanes, tornadoes, earthquakes, fires, floods, and other natural catastrophes.
- Applies the relief framework to states, the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Allows IRS deadline extensions for state-declared natural disasters upon Governor request (with FEMA consultation) and doubles the federal disaster relief filing period from 60 to 120 days.
Key Policy Areas
Taxation, Disaster Relief
Primary Purpose
Allows IRS deadline extensions for state-declared natural disasters upon Governor request (with FEMA consultation) and doubles the federal disaster relief filing period from 60 to 120 days.
Policy Domains
main
Identified Gains
- Disaster-affected taxpayers
- State governors
- District of Columbia Mayor
- Puerto Rico taxpayers
- Guam taxpayers
Identified Costs
- Internal Revenue Service
- Federal Emergency Management Agency
- Federal revenue administrators
Sponsors
David Kustoff
R-TN | Primary Sponsor
Legislative Progress
Signed into LawBecame Public Law No: 119-29.
Signed by President.
Presented to President.
Message on Senate action sent to the House.
Passed Senate without amendment by Unanimous Consent.
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR …
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous …
Senate Committee on Finance discharged by Unanimous Consent.
Enrolled Bill (inferred from enr version)
Passed Senate (inferred from enr version)
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
State and territorial governors, State governors
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → Secretary of the Treasury
- "fema_administrator"
- → Administrator of FEMA
Key Definitions
Terms defined in this bill
Any natural catastrophe (hurricane, tornado, storm, earthquake, volcanic eruption, landslide, mudslide, snowstorm, drought, etc.) or fire, flood, or 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