II
119THCONGRESS
1
STSESSION S. 132
To amend the Internal Revenue Code of 1986 to modify the rules for
postponing certain deadlines by reason of disaster.
IN THE SENATE OF THE UNITED STATES
JANUARY16, 2025
Ms. C
ORTEZMASTO(for herself, Mr. KENNEDY, Mrs. BLACKBURN, and Mr.
V
ANHOLLEN) introduced the following bill; which was read twice and re-
ferred 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.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Filing Relief for Nat-4
ural Disasters Act’’. 5
SEC. 2. MODIFICATION OF RULES FOR POSTPONING CER-6
TAIN DEADLINES BY REASON OF DISASTER. 7
(a) A
UTHORITYTOPOSTPONEFEDERALTAXDEAD-8
LINES BYREASON OFSTATE-DECLAREDDISASTERS.— 9
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•S 132 IS
Section 7508A of the Internal Revenue Code of 1986 is 1
amended by redesignating subsections (c), (d), and (e) as 2
subsections (d), (e), and (f), respectively, and by inserting 3
after subsection (b) the following new subsection: 4
‘‘(c) S
PECIALRULE FORSTATE-DECLAREDDISAS-5
TERS.— 6
‘‘(1) I
N GENERAL.—The Secretary may, upon 7
the written request of the Governor of a State (or 8
the Mayor, in the case of the District of Columbia), 9
apply the rules of subsection (a) to a qualified State 10
declared disaster in the same manner as a disaster, 11
fire, or action otherwise described in subsection (a). 12
‘‘(2) Q
UALIFIED STATE DECLARED DIS -13
ASTER.—For purposes of this section, the term 14
‘qualified State declared disaster’ means, with re-15
spect to any State, any natural catastrophe (includ-16
ing any hurricane, tornado, storm, high water, 17
winddriven water, tidal wave, tsunami, earthquake, 18
volcanic eruption, landslide, mudslide, snowstorm, or 19
drought), or, regardless of cause, any fire, flood, or 20
explosion, in any part of the State, which in the de-21
termination of the Governor of such State (or the 22
Mayor, in the case of the District of Columbia) 23
causes damage of sufficient severity and magnitude 24
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•S 132 IS
to warrant the application of the rules of this sec-1
tion. 2
‘‘(3) S
TATE.—For purposes of this section, the 3
term ‘State’ includes the District of Columbia, the 4
Commonwealth of Puerto Rico, the Virgin Islands, 5
Guam, American Samoa, and the Commonwealth of 6
the Northern Mariana Islands.’’. 7
(b) M
ANDATORYEXTENSIONSEXTENDED TO 120 8
D
AYS.—Section 7508A(e) of such Code, as redesignated 9
by subsection (a), is amended— 10
(1) by striking ‘‘60 days’’ in paragraph (1)(B) 11
thereof and inserting ‘‘120 days’’, 12
(2) by striking ‘‘60-day’’ in paragraph (6) 13
thereof and inserting ‘‘120-day’’, and 14
(3) by striking ‘‘60-
DAY’’ in the heading and in-15
serting ‘‘120-
DAY’’. 16
(c) E
FFECTIVEDATE.—The amendments made by 17
this section shall apply to declarations made after the date 18
of the enactment of this Act. 19
Æ
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