Filing Relief for Natural Disasters Act

This law authorizes the Internal Revenue Service to postpone federal tax deadlines for taxpayers affected by disasters declared at the state level, provided the governor makes a written request. It also increases the automatic extension period for federal tax deadlines from 60 days to 120 days for relief workers and individuals whose homes, businesses, or records are located within a disaster area.

This legislation affects taxpayers located in areas impacted by qualified state-declared disasters, including individuals and businesses in the 50 states, the District of Columbia, and U.S. territories. It specifically applies to relief workers, individuals injured or killed due to disasters, and those whose primary residences, businesses, or tax records are situated within disaster areas. Additionally, the bill impacts state governors and the Internal Revenue Service by establishing a formal request process for postponing federal tax deadlines.

• Postponement of tax deadlines for state-declared disasters. The bill authorizes the Internal Revenue Service to postpone federal tax deadlines for taxpayers affected by a qualified state-declared disaster upon a written request from a state governor or the District of Columbia mayor.
• Definition of qualified state-declared disasters. A qualified disaster is defined as any natural catastrophe, fire, flood, or explosion severe enough to warrant a deadline postponement. This authority extends to disasters declared in the 50 states, the District of Columbia, and U.S. territories including Puerto Rico, Guam, and the U.S. Virgin Islands.
• Expansion of automatic tax deadline extensions. The bill increases the automatic extension period for federal tax deadlines from 60 days to 120 days for relief workers, injured individuals, and taxpayers whose homes or businesses are located in a disaster area.

• H.R. 517, Filing Relief for Natural Disasters Act
  Mar 24, 2025 · As ordered reported by the House Committee on Ways and Means on February 26, 2025

This bill expands existing Internal Revenue Service (IRS) authority to postpone federal tax deadlines by allowing such relief for state-declared disasters upon a governor's request, whereas current law is limited to federally declared disasters. Additionally, it modifies existing law by increasing the automatic extension period for tax deadlines from 60 days to 120 days for certain eligible taxpayers and relief workers.

The bill aims to provide administrative relief to taxpayers by authorizing the IRS to postpone federal tax deadlines following state-declared disasters and by doubling the duration of the automatic filing extension for individuals and businesses impacted by federally declared disasters.