Title: Filing Relief for Natural Disasters Act
Policy area: Taxation

Summary:
Filing Relief for Natural Disasters Act
This bill authorizes the Internal Revenue Service to postpone federal tax filing deadlines upon the written request of a governor of a state in which an emergency or disaster has been declared. The bill also extends current mandatory extensions from 60 to 120 days.
For purposes of this bill, a state includes the District of Columbia, the Commonwealth of Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 2748 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                S. 2748

  To amend the Internal Revenue Code of 1986 to modify the rules for 
          postponing certain deadlines by reason of disaster.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 14, 2021

    Ms. Cortez Masto (for herself, Mr. Kennedy, and Mr. Van Hollen) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to modify the rules for 
          postponing certain deadlines by reason of disaster.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Filing Relief for Natural Disasters 
Act''.

SEC. 2. MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY 
              REASON OF DISASTER.

    (a) Authority To Postpone Federal Tax Deadlines by Reason of State-
Declared Disasters.--Section 7508A of the Internal Revenue Code of 1986 
is amended by redesignating subsections (c) and (d) as subsections (d) 
and (e), respectively, and by inserting after subsection (b) the 
following new subsection:
    ``(c) Special Rule for State-Declared Disasters.--
            ``(1) In general.--Upon the written request of the Governor 
        of a State (or the Mayor, in the case of the District of 
        Columbia) in which an emergency or disaster has been declared 
        under State law, subsection (a) shall apply to such State-
        declared emergency or disaster in the same manner as such 
        subsections apply to federally declared disasters.
            ``(2) State.--For purposes of this section, the term 
        `State' includes the District of Columbia, the Commonwealth of 
        Puerto Rico, the Virgin Islands, Guam, American Samoa, and the 
        Commonwealth of the Northern Mariana Islands.''.
    (b) Mandatory Extensions Extended to 120 Days.--Section 7508A(e) of 
such Code, as redesignated by subsection (a), is amended--
            (1) by striking ``60 days'' in paragraph (1)(B) thereof and 
        inserting ``120 days''; and
            (2) by striking ``60-day'' in the heading and inserting 
        ``120-day''.
    (c) Effective Date.--The amendments made by this section shall 
apply to declarations made after the date of the enactment of this Act.
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