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S. 132Senate119th Congress (2025-2027)In Committee

Filing Relief for Natural Disasters Act

Sponsored by Catherine Cortez MastoSen. Catherine Cortez Masto (D-NV)
Introduced January 16, 2025

AI-Generated Summary

Updated November 24, 2025 at 3:28 AM UTC

The Filing Relief for Natural Disasters Act changes the tax code so that governors (or the D.C. mayor) can ask the IRS to grant deadline extensions for taxpayers when a severe natural disaster is declared at the state level. It expands the definition of qualifying disasters and doubles the standard extension period from 60 to 120 days, helping individuals and businesses affected by these events. The new rules take effect for any disaster declarations made after the law’s passage.

Key Provisions

  • Allows a state governor (or D.C. mayor) to request that the IRS treat a state‑declared natural disaster the same way it treats a federally declared disaster for tax‑deadline extensions.
  • Defines a “qualified state‑declared disaster” as any severe natural catastrophe (e.g., hurricane, tornado, earthquake, drought) or any fire, flood, or explosion that the governor determines causes significant damage.
  • Extends the automatic tax‑deadline extension period from 60 days to 120 days for taxpayers affected by such disasters.
  • Applies these changes only to disaster declarations made after the law is enacted.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

January 16, 2025

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SenateIntro Referral

Introduced in Senate

January 16, 2025

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

January 16, 2025

Bill Text

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Introduced in SenateIssued January 16, 2025

II

119th CONGRESS

1st Session

S. 132

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.

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

(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.