Bill > S2748

This bill, the Filing Relief for Natural Disasters Act, amends the Internal Revenue Code to modify the rules for postponing certain federal tax deadlines in the event of a state-declared emergency or disaster. The key provisions include: 1) Allowing the Governor of a state (or the Mayor of Washington, D.C.) to request that federal tax deadlines be postponed for state-declared emergencies or disasters, in the same way as for federally declared disasters. 2) Extending the mandatory extension period for postponing federal tax deadlines from 60 days to 120 days. The amendments in this bill apply to state declarations made after the date of the bill's enactment, providing more flexibility and time for taxpayers to meet their obligations in the event of a natural disaster declared at the state level.