119-hr517

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 517 Enrolled Bill

    (ENR) ]

 H.R.517

 One Hundred Nineteenth Congress

 of the

 United States of America

 AT THE FIRST SESSION

 Begun and held at the City of Washington on Friday,
 the third day of January, two thousand and twenty-five

 An Act

 To amend the Internal Revenue Code of 1986 to modify the rules for 
 postponing certain deadlines by reason of disaster.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.
 This Act may be cited as the ``Filing Relief for Natural Disasters 
Act''.

SEC. 2. MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY 
REASON OF DISASTER.

    (a) 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.--The Secretary (after consultation with the 
 Administrator of the Federal Emergency Management Agency) may, upon 
 the written request of the Governor of a State (or the Mayor, in 
 the case of the District of Columbia), apply the rules of 
 subsections

    (a) and

    (b) to a qualified State declared disaster in 
 the same manner as a disaster, fire, or action otherwise described 
 in subsection

    (a) .
 ``

    (2) Qualified state declared disaster.--For purposes of this 
 section, the term `qualified State declared disaster' means, with 
 respect to any State, any natural catastrophe (including any 
 hurricane, tornado, storm, high water, winddriven water, tidal 
 wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, 
 snowstorm, or drought), or, regardless of cause, any fire, flood, 
 or explosion, in any part of the State, which in the determination 
 of the Governor of such State (or the Mayor, in the case of the 
 District of Columbia) causes damage of sufficient severity and 
 magnitude to warrant the application of the rules of this section.
 ``

    (3) 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.''.

    (b) Mandatory Extensions Extended to 120 Days.--

Section 7508A

    (e) of 
such Code, as redesignated by subsection

    (a) , is amended--

    (1) by striking ``60 days'' in paragraph

    (1)
        (B) thereof and 
 inserting ``120 days'',

    (2) by striking ``60-day'' in paragraph

    (6) thereof and 
 inserting ``120-day'', and

    (3) by striking ``60-day'' in the heading and inserting ``120-
 day''.
            (c) Effective Date.--The amendments made by this section shall 
apply to declarations made after the date of the enactment of this Act.

 Speaker of the House of Representatives.

 Vice President of the United States and 
 President of the Senate.