Bill > HR517

This bill modifies the Internal Revenue Code to provide additional flexibility for tax deadline extensions during natural disasters. Specifically, it allows the Secretary of the Treasury (in consultation with FEMA) to postpone federal tax deadlines when a state governor requests relief for a "qualified state declared disaster." A qualified state declared disaster is defined broadly to include natural catastrophes like hurricanes, earthquakes, floods, and other severe events that cause significant damage. The bill expands the definition of "state" to include U.S. territories like Puerto Rico, the Virgin Islands, Guam, and others. Additionally, the bill extends mandatory tax deadline extensions from 60 to 120 days, giving taxpayers in disaster-affected areas more time to file and pay taxes without penalties. This change applies to disaster declarations made after the bill's enactment, providing more comprehensive and flexible disaster relief for taxpayers affected by state-level natural disasters.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/517/all-info