Summary

Allows the Secretary of the Treasury, after consulting the FEMA Administrator, to apply federal tax-deadline postponement rules that currently apply to federally declared disasters to disasters declared by a State (including D.C. and U.S. territories) when a Governor or the Mayor of D.C. submits a written request. It also sets certain mandatory postponements to 120 days and makes the change effective for state disaster declarations made after enactment. The change expands who can trigger federal tax filing and payment deadline relief (state leaders can request it), clarifies what counts as a qualifying State-declared disaster (natural catastrophes, fires, floods, explosions), and includes U.S. territories in the definition of "State."

• Treasury may postpone federal tax filing/payment deadlines for State-declared disasters upon a Governor's (or D.C. Mayor's) written request, after consulting FEMA.
• A "qualified State declared disaster" includes natural catastrophes, fires, floods, and explosions as determined by the Governor or Mayor.
• The definition of "State" is expanded to explicitly include D.C. and all U.S. territories (Puerto Rico, U.S. Virgin Islands, Guam, American Samoa, Northern Mariana Islands).
• Certain mandatory deadline extensions are standardized to a 120-day postponement.
• Relief affects timing of tax filings and payments only — it does not change tax amounts or credits.
• Applies to State disaster declarations made after the law is enacted.
• Implementation will require coordination between Treasury, IRS, and FEMA but does not authorize new spending.
• Taxpayers and tax preparers in affected areas will get more predictable access to federal deadline relief when states declare disasters.