This Act allows governors to request federal tax deadline extensions for their states following a major disaster declaration, and doubles the initial automatic postponement period from 60 to 120 days.
David Kustoff
Representative
TN-8
The Filing Relief for Natural Disasters Act allows the IRS to postpone tax deadlines for affected taxpayers based on a formal request from a state Governor following a major disaster declaration. This legislation also doubles the automatic postponement period for certain tax deadlines from 60 days to 120 days. These changes aim to provide quicker and more substantial relief to individuals and businesses impacted by state-declared catastrophes.
| Party | Total Votes | Yes | No | Did Not Vote |
|---|---|---|---|---|
Republican | 217 | 195 | 0 | 22 |
Democrat | 213 | 193 | 0 | 20 |
IRS Tax Deadline Relief Doubles to 120 Days: Governors Can Now Trigger Federal Disaster Extensions
The Filing Relief for Natural Disasters Act is a straightforward piece of legislation that changes how the IRS handles tax deadlines when disaster strikes. Essentially, it gives people more time to file after a catastrophe, and it speeds up how that relief gets activated.
Giving Governors the Keys to Federal Relief
Right now, federal tax deadline extensions usually kick in after the President declares a major disaster. This bill creates a new path: it gives the Governor of a state—which includes D.C., Puerto Rico, and other territories—the power to formally ask the Secretary of the Treasury (who runs the IRS) for a federal tax deadline extension. This request can be made if the state has declared its own "qualified State declared disaster," which covers everything from floods and fires to explosions. If the Governor makes the case, the IRS can treat that state-level disaster like a federal one for tax purposes. This matters because it means people in a disaster area don't have to wait for a full Presidential declaration to get some breathing room on their taxes, potentially shaving off critical weeks of worry for businesses and families trying to rebuild.
Doubling Your Deadline Buffer
If you've ever dealt with the aftermath of a natural disaster, you know that 60 days of relief isn't much when your home or business is underwater. This bill recognizes that reality by doubling the mandatory automatic tax deadline postponement period from 60 days to 120 days. This applies to deadlines that are postponed due to disaster (Sec. 2). For a small business owner whose records were destroyed in a fire, or a family displaced by a hurricane, that extra two months is huge. It means they can focus on securing housing, insurance claims, and basic needs before trying to sort out their complicated tax returns.
What This Means for You
If you live in an area prone to severe weather, this bill is a definite win. It provides quicker access to relief and a longer period to recover before the tax clock starts ticking again. The changes only apply to disasters declared after the bill becomes law. While the term "qualified State declared disaster" is a bit vague—leaving some room for interpretation on what exactly qualifies—the overall impact is positive: more flexibility for states and more time for taxpayers when they need it most.