Bill > HR3861

This bill, the Filing Relief for Natural Disasters Act, amends the Internal Revenue Code to modify the rules for postponing certain tax deadlines due to a disaster. Specifically, it allows the governor of a state (or the mayor of the District of Columbia) to request that the Internal Revenue Service (IRS) extend tax deadlines for a state-declared emergency or disaster in the same way as for a federally declared disaster. 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 natural disasters at the state level.