This bill would allow the IRS to postpone federal tax filing deadlines if a governor requests it due to an emergency or disaster declaration in their state. It would also extend the current mandatory extension period from 60 to 120 days.
Latest Action
Referred to the House Committee on Ways and Means.
AI Summary
Plain-English explanation of this bill
This bill would allow the IRS to postpone federal tax filing deadlines if a governor requests it due to an emergency or disaster declaration in their state. It would also extend the current mandatory extension period from 60 to 120 days.
Last updated: 12/29/2025
Official Summary
Congressional Research Service summary
<p><strong>Filing Relief for Natural Disasters Act</strong></p> <p>This bill authorizes the Internal Revenue Service to postpone federal tax filing deadlines upon the written request of a governor of a state in which an emergency or disaster has been declared. The bill also extends current mandatory extensions from 60 to 120 days. </p> <p>For purposes of this bill, a state includes the District of Columbia, the Commonwealth of Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands.</p>
Key Points
Main provisions of the bill
Allows the IRS to postpone federal tax filing deadlines upon request from a state governor during an emergency or disaster declaration
Extends the current mandatory extension period from 60 to 120 days
Applies to all U.S. states and territories, including Washington D.C., Puerto Rico, and the U.S. Virgin Islands
How This Impacts Americans
Potential effects on citizens and communities
If this bill becomes law, it would provide more flexibility for taxpayers who are impacted by natural disasters or other emergencies to file their federal taxes. This could help reduce stress and financial burdens for individuals and families dealing with the aftermath of a crisis in their state.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
3861, 119th Congress (2025). "Mobilizing Against Sanctuary Cities Act". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-3861
