119th Congress Taxation
S. 132: Filing Relief for Natural Disasters Act
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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.
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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.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Marsha Blackburn R-TNOriginal
- John Kennedy R-LAOriginal
- Chris Van Hollen D-MDOriginal
- John Hoeven R-ND
Who scored on this bill
- 1Catherine Cortez Masto SponsorDrew cross-party cosponsors, introduced2 events+6
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Other bills by Catherine Cortez Masto
- S. 1574: Tribal Access to Electronic Evidence Act
- S. 3693: Large-Scale Water Recycling Reauthorization Act
- S. 91: Western Wildfire Support Act of 2026
- S. 1981: Strategic Grazing to Reduce Risk of Wildfire Act
- S. 3041: Tribal Warrant Fairness Act
- S.J.Res. 128: Disapproval of Bureau of Consumer Financial Protection relating to the withdrawal of the rule rule: Consumer Financial Protection Circular 2024-03: Unlawful and Unenforceable Contract Terms and Conditions
History
- Introduced in the Senate by Catherine Cortez Masto.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance.