Filing Relief for Natural Disasters Act

Bill: 118-hr-3861
Sponsor: full_name: Rep. Kustoff, David [R-TN-8]
Introduced: 2023-06-06
Policy area: Taxation
Latest action: action_date: 2023-06-06
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2023-06-06
action_desc: Introduced in House
text: <p><strong>Filing Relief for Natural Disasters Act</strong></p> <p>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. </p> <p>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.</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 3861 IN THE HOUSE OF REPRESENTATIVES June 6, 2023 Mr. Kustoff (for himself and Ms. Chu ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.

1. Short title This Act may be cited as the Filing Relief for Natural Disasters Act . 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), (d), and (e) as subsections (d), (e), and (f), 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) and inserting 120 days , (2) by striking 60-day in paragraph (6) and inserting 120-day , and (3) 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.