119-s132

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 132 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 132

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

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 January 16, 2025

Ms. Cortez Masto (for herself, Mr. Kennedy, Mrs. Blackburn, and Mr. Van 
 Hollen) introduced the following bill; which was read twice and 
 referred to the Committee on Finance

_______________________________________________________________________

 A BILL

 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 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 subsection

    (a) 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.
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