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S. 132119th CongressIn committeeLatest action Jan 16, 2025Decoded by AI · checked against the record
Official title: Filing Relief for Natural Disasters Act
Introduced:
Read the official bill on Congress.govThe plain-language version leads. The official text is always the reference.
S 132 lets governors request IRS tax deadline extensions after state-declared disasters and doubles the minimum extension from 60 to 120 days.
50-second read · 4 questions answered below
S 132 allows state governors to formally request that the IRS extend tax deadlines following a state-declared disaster, even if the federal government has not issued its own disaster declaration. The bill also doubles the minimum automatic extension period from 60 days to 120 days. These changes apply to the 50 states, Washington D.C., and U.S. territories including Puerto Rico, Guam, and the U.S. Virgin Islands.
The bill affects individual taxpayers and small business owners located in areas struck by natural disasters such as hurricanes, tornadoes, wildfires, floods, or earthquakes. It applies to anyone who might face IRS deadlines while dealing with disaster recovery.
Under current law, automatic IRS deadline relief is only available after a federal disaster declaration, which may not happen quickly or at all in some events. Expanding eligibility to state-declared disasters and extending the minimum relief period changes when and how long affected taxpayers have to meet IRS obligations.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a Senate committee is reviewing it. If the House changes it, it goes back to the Senate before reaching the President.
Latest action: — Read twice and referred to the Committee on Finance.