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S 132 119th Congress Senate Taxation District of Columbia Internal Revenue Service (IRS) Natural disasters State and local government operations Tax administration and collection, taxpayers U.S. territories and protectorates

Filing Relief for Natural Disasters Act

Introduced: January 16, 2025 Introduced by: Cortez Masto, Catherine Democratic · Nevada See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 16, 2025
Read twice and referred to the Committee on Finance.
Jan 16, 2025
Introduced in Senate
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 Plain-English summary Congressional Research Service

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.

What's happening now January 16, 2025

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 517 Contained in public law Filing Relief for Natural Disasters Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 12

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

See all 12 filings →
 Cosponsors 4
All 4 Democratic 1 Republican 3
R
Hoeven, John
North Dakota · Apr 2, 2025
 R
Blackburn, Marsha
Tennessee · Jan 16, 2025
 R
Kennedy, John
Louisiana · Jan 16, 2025
 D
Van Hollen, Chris
Maryland · Jan 16, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). S. 132: Filing Relief for Natural Disasters Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-132/
MLA
"S. 132: Filing Relief for Natural Disasters Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-132/.
Bluebook (legal)
S. 132, 119th Cong. (2026), https://openamerica.io/bill/119-S-132/.
Markdown link
[S. 132: Filing Relief for Natural Disasters Act](https://openamerica.io/bill/119-S-132/)
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