Filing Relief for Natural Disasters Act, the official text

HR 517 ENR: Filing Relief for Natural Disasters Act
U.S. House of Representatives
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IB
One Hundred Nineteenth Congress of the United States of America At the First Session Begun and held at the City of Washington on Friday, the third day of January, two thousand and twenty-five
H. R. 517
AN ACT
To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.
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
(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 (after consultation with the Administrator of the Federal Emergency Management Agency) 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 subsections (a) and (b) 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.
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(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.
Speaker of the House of Representatives. Vice President of the United States and President of the Senate.