Filing Relief for Natural Disasters Act

II 118TH CONGRESS 1ST SESSION S. 1815 To amend the Internal Revenue Code of 1986 to modify the rules for postponing certain deadlines by reason of disaster. IN THE SENATE OF THE UNITED STATES JUNE 6, 2023 Ms. CORTEZ MASTO (for herself, Mrs. BLACKBURN, Mr. KENNEDY, and Mr. VAN HOLLEN) introduced the following bill; which was read twice and re- ferred to the Committee on Finance A BILL To 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Filing Relief for Nat- 4 ural Disasters Act’’. 5 SEC. 2. MODIFICATION OF RULES FOR POSTPONING CER- 6 TAIN DEADLINES BY REASON OF DISASTER. 7 (a) AUTHORITY TO POSTPONE FEDERAL TAX DEAD- 8 LINES BY REASON OF STATE-DECLARED DISASTERS.— 9 VerDate Sep 11 2014 00:16 Jun 27, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1815.IS S1815 kjohnson on DSK79L0C42PROD with BILLS 2 •S 1815 IS Section 7508A of the Internal Revenue Code of 1986 is 1 amended by redesignating subsections (c), (d), and (e) as 2 subsections (d), (e), and (f), respectively, and by inserting 3 after subsection (b) the following new subsection: 4 ‘‘(c) SPECIAL RULE FOR STATE-DECLARED DISAS- 5 TERS.— 6 ‘‘(1) IN GENERAL.—Upon the written request 7 of the Governor of a State (or the Mayor, in the 8 case of the District of Columbia) in which an emer- 9 gency or disaster has been declared under State law, 10 subsection (a) shall apply to such State-declared 11 emergency or disaster in the same manner as such 12 subsection applies to federally declared disasters. 13 ‘‘(2) STATE.—For purposes of this section, the 14 term ‘State’ includes the District of Columbia, the 15 Commonwealth of Puerto Rico, the Virgin Islands, 16 Guam, American Samoa, and the Commonwealth of 17 the Northern Mariana Islands.’’. 18 (b) MANDATORY EXTENSIONS EXTENDED TO 120 19 DAYS.—Section 7508A(e) of such Code, as redesignated 20 by subsection (a), is amended— 21 (1) by striking ‘‘60 days’’ in paragraph (1)(B) 22 thereof and inserting ‘‘120 days’’, 23 (2) by striking ‘‘60-day’’ in paragraph (6) 24 thereof and inserting ‘‘120-day’’, and 25 VerDate Sep 11 2014 00:16 Jun 27, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1815.IS S1815 kjohnson on DSK79L0C42PROD with BILLS 3 •S 1815 IS (3) by striking ‘‘60-DAY’’ in the heading and in- 1 serting ‘‘120-DAY’’. 2 (c) EFFECTIVE DATE.—The amendments made by 3 this section shall apply to declarations made after the date 4 of the enactment of this Act. 5 Æ VerDate Sep 11 2014 00:16 Jun 27, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\S1815.IS S1815 kjohnson on DSK79L0C42PROD with BILLS