| 1 | 1 | | II |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION S. 132 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to modify the rules for |
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| 6 | 6 | | postponing certain deadlines by reason of disaster. |
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| 7 | 7 | | IN THE SENATE OF THE UNITED STATES |
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| 8 | 8 | | JANUARY16, 2025 |
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| 9 | 9 | | Ms. C |
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| 10 | 10 | | ORTEZMASTO(for herself, Mr. KENNEDY, Mrs. BLACKBURN, and Mr. |
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| 11 | 11 | | V |
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| 12 | 12 | | ANHOLLEN) introduced the following bill; which was read twice and re- |
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| 13 | 13 | | ferred to the Committee on Finance |
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| 14 | 14 | | A BILL |
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| 15 | 15 | | To amend the Internal Revenue Code of 1986 to modify |
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| 16 | 16 | | the rules for postponing certain deadlines by reason of |
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| 17 | 17 | | disaster. |
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| 18 | 18 | | Be it enacted by the Senate and House of Representa-1 |
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| 19 | 19 | | tives of the United States of America in Congress assembled, 2 |
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| 20 | 20 | | SECTION 1. SHORT TITLE. 3 |
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| 21 | 21 | | This Act may be cited as the ‘‘Filing Relief for Nat-4 |
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| 22 | 22 | | ural Disasters Act’’. 5 |
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| 23 | 23 | | SEC. 2. MODIFICATION OF RULES FOR POSTPONING CER-6 |
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| 24 | 24 | | TAIN DEADLINES BY REASON OF DISASTER. 7 |
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| 25 | 25 | | (a) A |
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| 26 | 26 | | UTHORITYTOPOSTPONEFEDERALTAXDEAD-8 |
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| 27 | 27 | | LINES BYREASON OFSTATE-DECLAREDDISASTERS.— 9 |
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| 28 | 28 | | VerDate Sep 11 2014 16:25 Feb 14, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S132.IS S132 |
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| 29 | 29 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 30 | 30 | | •S 132 IS |
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| 31 | 31 | | Section 7508A of the Internal Revenue Code of 1986 is 1 |
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| 32 | 32 | | amended by redesignating subsections (c), (d), and (e) as 2 |
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| 33 | 33 | | subsections (d), (e), and (f), respectively, and by inserting 3 |
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| 34 | 34 | | after subsection (b) the following new subsection: 4 |
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| 35 | 35 | | ‘‘(c) S |
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| 36 | 36 | | PECIALRULE FORSTATE-DECLAREDDISAS-5 |
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| 37 | 37 | | TERS.— 6 |
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| 38 | 38 | | ‘‘(1) I |
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| 39 | 39 | | N GENERAL.—The Secretary may, upon 7 |
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| 40 | 40 | | the written request of the Governor of a State (or 8 |
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| 41 | 41 | | the Mayor, in the case of the District of Columbia), 9 |
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| 42 | 42 | | apply the rules of subsection (a) to a qualified State 10 |
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| 43 | 43 | | declared disaster in the same manner as a disaster, 11 |
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| 44 | 44 | | fire, or action otherwise described in subsection (a). 12 |
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| 45 | 45 | | ‘‘(2) Q |
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| 46 | 46 | | UALIFIED STATE DECLARED DIS -13 |
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| 47 | 47 | | ASTER.—For purposes of this section, the term 14 |
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| 48 | 48 | | ‘qualified State declared disaster’ means, with re-15 |
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| 49 | 49 | | spect to any State, any natural catastrophe (includ-16 |
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| 50 | 50 | | ing any hurricane, tornado, storm, high water, 17 |
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| 51 | 51 | | winddriven water, tidal wave, tsunami, earthquake, 18 |
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| 52 | 52 | | volcanic eruption, landslide, mudslide, snowstorm, or 19 |
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| 53 | 53 | | drought), or, regardless of cause, any fire, flood, or 20 |
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| 54 | 54 | | explosion, in any part of the State, which in the de-21 |
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| 55 | 55 | | termination of the Governor of such State (or the 22 |
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| 56 | 56 | | Mayor, in the case of the District of Columbia) 23 |
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| 57 | 57 | | causes damage of sufficient severity and magnitude 24 |
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| 59 | 59 | | ssavage on LAPJG3WLY3PROD with BILLS 3 |
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| 60 | 60 | | •S 132 IS |
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| 61 | 61 | | to warrant the application of the rules of this sec-1 |
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| 62 | 62 | | tion. 2 |
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| 63 | 63 | | ‘‘(3) S |
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| 64 | 64 | | TATE.—For purposes of this section, the 3 |
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| 65 | 65 | | term ‘State’ includes the District of Columbia, the 4 |
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| 66 | 66 | | Commonwealth of Puerto Rico, the Virgin Islands, 5 |
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| 67 | 67 | | Guam, American Samoa, and the Commonwealth of 6 |
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| 68 | 68 | | the Northern Mariana Islands.’’. 7 |
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| 69 | 69 | | (b) M |
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| 70 | 70 | | ANDATORYEXTENSIONSEXTENDED TO 120 8 |
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| 71 | 71 | | D |
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| 72 | 72 | | AYS.—Section 7508A(e) of such Code, as redesignated 9 |
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| 73 | 73 | | by subsection (a), is amended— 10 |
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| 74 | 74 | | (1) by striking ‘‘60 days’’ in paragraph (1)(B) 11 |
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| 75 | 75 | | thereof and inserting ‘‘120 days’’, 12 |
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| 76 | 76 | | (2) by striking ‘‘60-day’’ in paragraph (6) 13 |
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| 77 | 77 | | thereof and inserting ‘‘120-day’’, and 14 |
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| 78 | 78 | | (3) by striking ‘‘60- |
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| 79 | 79 | | DAY’’ in the heading and in-15 |
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| 80 | 80 | | serting ‘‘120- |
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| 81 | 81 | | DAY’’. 16 |
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| 82 | 82 | | (c) E |
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| 83 | 83 | | FFECTIVEDATE.—The amendments made by 17 |
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| 84 | 84 | | this section shall apply to declarations made after the date 18 |
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| 85 | 85 | | of the enactment of this Act. 19 |
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| 86 | 86 | | Æ |
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| 87 | 87 | | VerDate Sep 11 2014 16:25 Feb 14, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S132.IS S132 |
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| 88 | 88 | | ssavage on LAPJG3WLY3PROD with BILLS |
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