Filing Relief for Natural Disasters Act

This bill makes it easier for people hit by disasters to get extra time on federal taxes. It lets the IRS delay deadlines when a governor (or the D.C. mayor) asks after a state-declared disaster—not just when there’s a federal disaster. These delays can cover things like filing returns, paying taxes, making retirement plan contributions, and more .

It also gives certain taxpayers more automatic time. The standard extra time grows from 60 days to 120 days for groups like relief workers and people or businesses in the disaster area. “State” here includes D.C. and U.S. territories. These changes apply to disaster declarations made after the law takes effect .

• Who is affected: People and businesses in areas hit by a state-declared disaster, certain relief workers, and others tied to the disaster area.
• What changes: IRS can postpone federal tax deadlines after a governor’s request; the automatic extension becomes 120 days for certain taxpayers; “State” includes D.C. and territories .
• When: For disaster declarations made after the law is enacted.