Bill > S1815

This bill, the Filing Relief for Natural Disasters Act, amends the Internal Revenue Code to modify the rules for postponing certain tax deadlines in the event of a state-declared disaster. Specifically, the bill allows the Governor of a state (or the Mayor of the District of Columbia) to request that the Internal Revenue Service apply the same postponement rules that apply to federally declared disasters to state-declared emergencies or disasters. Additionally, the bill extends the mandatory extension period from 60 days to 120 days. These changes are intended to provide more flexibility and relief for taxpayers affected by state-declared natural disasters.