What does Preamble of Filing Relief for Natural Disasters Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment concerns modifying rules for postponing deadlines related to disasters.

What does SHORT TITLE. of Filing Relief for Natural Disasters Act do?

This bill is formally titled the Filing Relief for Natural Disasters Act.

What does MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY of Filing Relief for Natural Disasters Act do?

This section modifies rules for postponing federal tax deadlines due to disasters. It amends Section 7508A of the Internal Revenue Code of 1986. The Secretary can now apply rules to a 'qualified State declared disaster' upon request from a Governor or Mayor. A 'qualified State declared disaster' includes natural catastrophes like hurricanes, tornadoes, and earthquakes, as well as fires, floods, and explosions. The determination of sufficient severity and magnitude to warrant application of the rules rests with the Governor or Mayor. The extensions under Section 7508A(e) are extended from 60 days to 120 days. These amendments apply to declarations made after the date of enactment of this Act.

Back to bills

Filing Relief for Natural Disasters Act

Last updated: 1/16/2025 · Introduced: 1/16/2025

Author: Catherine Cortez Masto (D-NV)

TL;DR (AI)

This bill allows Governors or Mayors to request the Secretary of the Treasury to extend federal tax deadlines for 'qualified State declared disasters,' which include natural catastrophes.
The bill extends the maximum deadline extension period under Section 7508A from 60 to 120 days for qualified disasters.
These changes apply to disaster declarations made after the bill's enactment.

119th Congressin committeeHR. 517(Signed into Law)Official page

Verified Votes

No verified votes yet.

Community Votes

No community votes yet. Be the first!

Voting as guest · Sign in for verified votes

Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

Click "Show details" to explore individual sections. Use the community vote above or visit All Sections to vote per section.

Read official text

Want the full experience?

Create a free account to cast verified votes on each section, get a personalized summary, and track your voting history.

Create Free Account