Filing Relief for Natural Disasters Act in plain language
1: Short title
This section gives the Act the short title "Filing Relief for Natural Disasters Act."
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1. Short title This Act may be cited as the Filing Relief for Natural Disasters Act .
2: Modification of rules for postponing certain deadlines by reason of disaster
This section would amend section 7508A of the Internal Revenue Code of 1986, the law that lets tax deadlines be postponed because of a disaster, fire, or similar action. It would insert a new rule letting the Secretary apply those same deadline-postponement rules to a disaster that a state has declared, if the Governor of that state (or the Mayor, in the case of the District of Columbia) sends the Secretary a written request. A "qualified State declared disaster" is defined as any natural catastrophe, such as a hurricane, tornado, storm, high water, wind-driven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought, or, whatever the cause, any fire, flood, or explosion, happening anywhere in the state, that the Governor (or the Mayor, for the District of Columbia) decides is severe and large enough to justify applying the postponement rules. For this purpose, "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. To make room for this new rule, the section renumbers the law's existing subsections (c), (d), and (e) as (d), (e), and (f). The section also lengthens a mandatory postponement period in the newly renumbered subsection (e) from 60 days to 120 days, making that change everywhere the 60-day figure appears in that subsection, including its heading. These changes would apply to disaster declarations made after this Act is enacted.
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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.