# Filing Relief for Natural Disasters Act

When a natural disaster strikes, people and businesses are often too overwhelmed to handle their normal tax obligations. This bill makes it easier for them to get extra time to file their taxes and pay what they owe without penalties.

Currently, the federal government can postpone tax deadlines when the President declares a federal disaster. But many states declare their own emergencies and disasters that don't reach the federal level—like localized flooding, wildfires, or severe storms. This bill expands the rules so that when a state governor (or the mayor of Washington, D.C.) officially declares a disaster under state law, people and businesses in that area get the same tax deadline extensions as they would from a federal declaration. This means if your state declares an emergency, you don't have to wait for federal approval to get relief from the IRS.

The bill also doubles the automatic extension period from 60 days to 120 days. So if you're affected by a disaster, you'll have four months instead of two months to file your taxes and make payments without facing late fees or penalties. This gives people more breathing room to recover and get their financial affairs in order after a crisis. The changes apply to any disasters declared after this bill becomes law, meaning people dealing with state-level emergencies will have more consistent and generous relief going forward.

Filing Relief for Natural Disasters Act

Filing Relief for Natural Disasters Act This bill authorizes the Internal Revenue Service to postpone federal tax filing deadlines upon the written request of a governor of a state in which an emergency or disaster has been declared. The bill also extends current mandatory extensions from 60 to 120 days. For purposes of this bill, a state includes the District of Columbia, the Commonwealth of Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.