Filing Relief for Natural Disasters Act

The Filing Relief for Natural Disasters Act proposes to give the IRS more flexibility to help taxpayers during local emergencies. Currently, the IRS can only postpone federal tax deadlines when a disaster is declared at the federal level. This bill would expand that authority, allowing the IRS to delay deadlines for filing returns, paying taxes, and making retirement contributions if a state governor or the District of Columbia mayor declares a state-level disaster and requests relief.

Additionally, the bill aims to provide more time for those directly impacted by major disasters. Under current law, certain individuals—such as relief workers, those injured in a disaster, or people whose homes and records are in a disaster area—receive an automatic 60-day extension for tax deadlines. This legislation would double that automatic extension to 120 days, giving affected citizens four months of breathing room to manage their financial obligations while recovering.

If enacted, these changes would apply to residents of all 50 states, the District of Columbia, and U.S. territories like Puerto Rico and Guam. By including state-declared disasters such as fires, floods, or explosions, the bill seeks to ensure that taxpayers facing significant local catastrophes can receive federal tax relief even if the event does not trigger a full federal disaster declaration.