Mobilizing Against Sanctuary Cities Act

House Bill

H.R. 3861

119th Congress

Mobilizing Against Sanctuary Cities Act

In Committee

Introduced:Oct 31, 2025

Primary Sponsor

David Kustoff

Representative

Republican

TN-8

Cosponsors

6

Quick Stats

Policy Area

Taxation

Summary

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.

SponsorDavid Kustoff (R-TN)

Introduced10/31/2025

StatusReferred to the Committee on the Judiciary, and in addition to the Committee on Oversight and Govern

ChamberHouse

Data from Congress.gov

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Vote Prediction

Mobilizing Against Sanctuary Cities Act

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.

Community Breakdown

Pass

0%

Fail

0%

0 predictions

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.

Bill Number: 3861
Sponsor: David Kustoff (R-TN)
Introduced: 10/31/2025
Status: Referred to the Committee on the Judiciary, and in addition to the Committee on Oversight and Govern
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: Mobilizing Against Sanctuary Cities Act
Bill Number: 3861
Sponsor: David Kustoff (R-TN)
Status: Referred to the Committee on the Judiciary, and in addition to the Committee on Oversight and Govern
Introduced: 10/31/2025
Summary: 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.

Data from Congress.gov

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

Filing Relief for Natural Disasters Act 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. 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.

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

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