Filing Relief for Natural Disasters Act

What this does

This bill lets States trigger Federal tax deadline relief. It amends Section 7508A of the Internal Revenue Code to allow the Treasury Secretary, after consulting FEMA, to postpone Federal tax deadlines upon the written request of a State's Governor (or the Mayor of the District of Columbia) for a state-declared disaster, applying the same rules that already apply to federally declared disasters. It defines a qualified State declared disaster to cover natural catastrophes such as hurricanes, tornadoes, storms, floods, earthquakes, and droughts, plus any fire, flood, or explosion the Governor determines is severe enough to warrant relief. The term State includes the District of Columbia, Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands. The bill also extends the mandatory 60-day deadline postponement to 120 days. The changes apply to disaster declarations made after enactment.