Filing Relief for Natural Disasters Act Public Law 119–29 Filing Relief for Natural Disasters Act 29 119–29 Statute Compilation United States House of Representatives Office of the Legislative Counsel text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. GPO Statute Compilations USLM converter, version 20240419 2025-08-08 Filing Relief for Natural Disasters Act 18189 119 2025-07-24 Filing Relief for Natural Disasters Act [(Public Law 119–29)] [This law has not been amended] [Currency: This publication is a compilation of the text of Public Law 119–29. It was last amended by the public law listed in the As Amended Through note above and below at the bottom of each page of the pdf version and reflects current law through the date of the enactment of the public law listed at https://www.govinfo.gov/app/collection/comps/] [Note: While this publication does not represent an official version of any Federal statute, substantial efforts have been made to ensure the accuracy of its contents. The official version of Federal law is found in the United States Statutes at Large and in the United States Code. The legal effect to be given to the Statutes at Large and the United States Code is established by statute (1 U.S.C. 112, 204).]
AN ACTTo amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. [26 U.S.C. 1 note] SHORT TITLE. This Act may be cited as the “Filing Relief for Natural Disasters Act”.
SEC. 2. MODIFICATION OF RULES FOR POSTPONING CERTAIN DEADLINES BY REASON OF DISASTER. (a) [26 U.S.C. 7508A] 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.” . (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) [26 U.S.C. 7508A note] Effective Date.—The amendments made by this section shall apply to declarations made after the date of the enactment of this Act.