Section 1 Short title
This Act may be cited as the “Filing Relief for Natural Disasters Act”.
Filing Relief for Natural Disasters Act
A BILL
To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
Sec. 2 Modification of rules for postponing certain deadlines by reason of disaster
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 subsection applies 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.”
Mandatory extensions extended to 120 days— Section 7508A(e) of such Code, as redesignated by subsection (a), is amended—
by striking “60 days” in paragraph (1)(B) thereof and inserting “120 days”,
by striking “60-day” in paragraph (6) thereof and inserting “120-day”, and
by striking “60-day” in the heading and inserting “120-day”.
Effective date— The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.