Filing Relief for Natural Disasters Act
Official title: A bill to amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
More subjectsShow fewer subjects
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Read twice and referred to the Committee on Finance.
Filing Relief for Natural Disasters Act
This bill authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines for taxpayers affected by a qualified state declared disaster, upon written request by the state governor. The bill also increases the automatic extension of federal tax deadlines for certain taxpayers.
Under current law, the IRS may postpone federal tax deadlines for taxpayers affected by a federally declared disaster, including (but not limited to) deadlines for (1) filing federal tax returns, (2) paying federal taxes, (3) making retirement plan contributions, and (4) tax assessments and collections.
The bill authorizes the IRS to postpone such federal tax deadlines for taxpayers affected by a qualified state declared disaster upon written request by the state’s governor (or the District of Columbia mayor). Under the bill, a state includes the District of Columbia, Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands.
The bill defines qualified state declared disaster as any natural catastrophe, fire, flood, or explosion that causes damage of sufficient severity and magnitude to warrant a request to postpone such federal tax deadlines.
Further, under current law, an automatic 60-day extension of such federal tax deadlines applies to certain relief workers, individuals killed or injured as a result of a federally declared disaster, and taxpayers whose principal residence, business, or tax records are located in a federally declared disaster area.
The bill increases to 120 days the automatic extension of federal tax deadlines for these taxpayers.
- Introduced in Senate Formatted Text PDF Formatted XML
- KPMG LLP
- AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
- AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
- AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
- AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
- AICPA ASSOCIATION OF INTERNATIONAL CERTIFIED PROFESSIONAL ACCOUNTANTS
Bodies those filers lobbied
- HOUSE OF REPRESENTATIVES
- SENATE
- Treasury, Dept of
- Financial Crimes Enforcement Network (FinCEN)
- Government Accountability Office (GAO)
- Internal Revenue Service (IRS)
- Natl Telecommunications & Information Administration (NTIA)
- Securities & Exchange Commission (SEC)
Cite this page
U.S. Congress. (2026). S. 132: Filing Relief for Natural Disasters Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-132/
"S. 132: Filing Relief for Natural Disasters Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-132/.
S. 132, 119th Cong. (2026), https://openamerica.io/bill/119-S-132/.
[S. 132: Filing Relief for Natural Disasters Act](https://openamerica.io/bill/119-S-132/)